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2017 (12) TMI 278 - AT - Central ExciseN/N. 3/2004-CE dated 8-1-2004 - it was alleged that the certificate was not issued in favor of appellant nor it contains details of goods therefore the adjudicating authority has denied exemption notification - Held that: - As per the notification, it can be seen that only those goods in respect of which certificate is issued by collector/Dy. Commissioner/District Magistrate of the District in which project is located is produced to the Dy. Commissioner or Asstt. Commissioner of Central Excise as the case may be having jurisdiction. Notification provides that goods which he supplied should be covered under the certificate. In the present case though the name of the appellant is not appearing in the certificate but goods supplied by the appellant is clearly appearing in the purchase order issued by M/s. Hindalco to M/s. Gannon Dunkerley & Co. The said purchase orders reference is appearing in the certificate issued by the collector/district magistrate of Sambalpur district. The same goods were supplied by the appellant to M/s. Gannon Dunkerley & Co in turn M/s. Gannon Dunkerley & Co supplied the samegoods to M/s. Hindalco - On the perusal of the documents, we are satisfied that link between goods and the appellant and the goods meant for project is established, therefore appellant is entitle for the exemption N/N. 3/2004. Appeal allowed - decided in favor of appellant.
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