Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 1107 - CESTAT CHENNAIClandestine Removal - Supply of goods against ICB - sub-contractor of the main contractor for a power project awarded by M/s. Cairn Energy India Pty. Ltd. under International Competitive Bidding - Denial of benefit of N/N. 6/2006 CE dated 1.3.2006, on the ground that the Project Authority Certificate (PAC) was issued by M/s. Cairn Energy India Pvt. Ltd. to the IGP unit situated at Kottivakkam and not to the appellant unit, which is situated at Sembakkam - HELD THAT:- The gaskets under the above invoice have been cleared to M/s. Cairn Energy India Pty. Ltd. A/c L&T Ltd, Northern Area Development Project, Rajasthan as mentioned in purchase order dated 25.3.2009 issued by L&T. We also find that the LOI and PO were addressed to IGP’s HO, it was only the PAC which mentioned the unit situated at Kottivakkam. The said PAC has subsequently been amended to rectify and the reflect the actual clearances made to the same project. Annexure I to the split PAC’s Nos. 188 & 189 certified by the main contractor also mentions the LOI/PO number and date. When the goods have been found to have been cleared towards the power project under ‘International Competitive Bidding’ which was eligible for duty exemption, the LOI and PO for the supply were addressed to IGP’s HO and there is no allegation of clandestine clearance etc, duty exemption benefit cannot be denied merely because the initial PAC was in the name of Kottivakkam unit and not in the name of Sembakkam unit on the date of clearance when the PAC was also rectified later. The appellant is eligible for availing exemption from duty under Notification No. 6/2006 CE dated 1.3.2006 for the impugned goods. This being so demand for interest and penalty do not survive - Appeal allowed.
|