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2017 (1) TMI 1227 - CESTAT CHANDIGARHBenefit of Exemption N/N. 108/95-CE dated 28/08/1995 - scope of SCN - appellants cleared machines to different contractors for carrying out contract work - denial of benefit on the ground that after completion of the projects, the said machines remained with the contractors, and where not sent to appellants - Whether in the facts and circumstances of the case, the Adjudicating Authority has gone beyond the scope of the show cause notice or not? - Held that: - the issue before the Adjudicating Authority was that the goods after completion of the projects remained with contractors but the Adjudicating Authority has held that the goods were not supplied to the projects, therefore, we hold that the adjudication authority has gone beyond the show cuase notice - reliance placed in the case of Caprihans India Ltd. [2015 (11) TMI 1170 - SUPREME COURT], where it was held that where the impugned order is beyond the allegation in the SCN, the same is to be set aside - impugned order not sustainable. Whether in the facts and circumstances of the case the appellant is entitled to avail benefit of Exemption N/N. 108/95 dated 28.08.95 or not? - Held that: - As all the conditions of the Notification have been satisfied by the appellants, therefore, the appellant is entitled for benefit of the above Notification. Merely, on the ground that the goods have been supplied to the contractor directly who has executed the project in question and after the implementation of the products the machine shall remain with the property of the contractor cannot be reasons to deny the benefit of notification - reliance placed in the case of Caterpillar India Pvt. Ltd. [2005 (3) TMI 243 - CESTAT, NEW DELHI] - benefit of notification allowed. Appeal allowed - decided in favor of appellant.
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