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2018 (1) TMI 1124 - AT - Central ExciseBenefit of N/N. 108/95-CE dated 28.08.95 - Whether the goods cleared without payment of duty under N/N. 108/95 dt. 28.8.1995 to the private contractor, instead of Project Implementing Authority is correct or not and the appellants is entitled to avail the benefit of the said notification? Held that: - the identical issue has been settled by Tribunal in favour of assessee in the case of Caterpillar India Pvt. Ltd. Vs CCE Pondicherry [2005 (3) TMI 243 - CESTAT, NEW DELHI] holding that the goods supplied under Central Excise N/N. 108/95 could be to the contractor who is the implementing authority and need not be to the Project Implementing Authority - appeal allowed - decided in favor of appellant.
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