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2019 (5) TMI 459 - AT - Central ExciseGoods supplied to projects funded by an International Organization, approved by the Government of India - benefit of N/N. 108/95-CE dated 28.08.1995 - Whether the exemption under Notification No.108/95-CE dated 28.08.1995 is available when the goods have been dispatched in the name of contractors approved and assigned with the project work by the Project Authority? HELD THAT:- The issue decided in the case of H. SARKAR & CO. VERSUS COMMISSIONER OF C. EX., KOLKATA-II [2008 (1) TMI 728 - CESTAT, KOLKATA] and CATERPILLAR INDIA PVT. LTD. VERSUS COMMISSIONER OF C. EX., PONDICHERRY [2005 (3) TMI 243 - CESTAT, NEW DELHI], where it was held that notification No. 108/95-CE dated 28.08.1995 is also available to sub-contractors for manufacture and supply of goods for or on behalf of the main contractor (who has won the contract for the supply of goods to the projects financed by the Un or an international organization and approved by the Government of India) for execution of the said project, subject to compliance of other specified conditions, if any. Appeal dismissed - decided against Revenue.
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