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2018 (11) TMI 567 - AT - Central ExciseSupply of goods for Nabinagar Thermal Power Project - Sl. No. 336 of N/N. 12/2012-C.E., dated 17-3-2012 - exemption denied on the ground that the supplies made to mega power projects are identified and listed under Sl. No. 338 of the very same notification - Held that:- The appellant produced due certification from project authorities and there is no dispute regarding supply of goods to the project as per ICB. In such situation, the claim of the appellant for exemption under Sl. No. 336 cannot be declined. It is not for the Revenue to insist that the appellant should avail another exemption though applicable to the appellant. The same is at the choice of the appellant. Appeal allowed - decided in favor of appellant.
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