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2017 (2) TMI 822 - AT - Central ExciseBenefit of N/N. 3/2004-CE dated 8.1.2004 - denial on the ground that the project for which pipes were supplied has not fulfilled all the conditions inasmuch as exemption certificate and the actual utilization of the PVC pipes and fittings cleared were not used for intended purpose, and the certificates issued by Collector was cancelled later - Held that: - the issue involved in the present has been dealt by this Tribunal in case of M/s. Finolex Industries Ltd Vs. Commissioner of Central Excise, Pune [2017 (1) TMI 599 - CESTAT MUMBAI], where on similar issue the exemption was allowed to assessee on fulfillment of both the conditions - benefit allowed - appeal allowed - decided in favor of appellant.
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