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2023 (10) TMI 674 - CESTAT AHMEDABADExemption benefit of N/N. 15/2010 – CE dated 27.02.2010 denied - inability to to produce the amendment certificate. Denial of exemption on the ground that the appellant have violated the condition of Notification No 15/2010-CE in as much as the address of the Superintendent/ Assistant Commissioner/ Deputy Commissioner was wrongly mentioned as Changodhar whereas the good were supplied from their Odhav unit. HELD THAT:- It can be seen that in the certificate the address of Superintendent/ Assistant Commissioner /Deputy Commissioner of Central excise was wrongly mentioned as Changodhar, Ahmedabad under which the appellant unit does not fall, however, the certificate was issued in favour of the Appellant’s Odhav Unit which can be seen from the annexure which is the part of the certificate in column 1 against the name and address of the manufacturer. In the same annexure the name and the address of the project for which goods have been supplied to the project is also mentioned. The said annexure bears the seal and signature of the project i.e. Waa Solar India Pvt Ltd as well as the appellant’s Odhav Unit. These details clearly show that the goods were supplied by the appellant’s Odhav Unit to the concern project. From the invoices it can be seen that the invoice was raised by the appellant’s Odhav unit and the concerned project name was clearly given as Waa Solar India Pvt Ltd. With the given details, it is absolutely clear and beyond any doubt that the goods were supplied by the appellant’s Odhav unit to the concerned project for which the certificate was issued. Therefore, the condition of the notification is clearly fulfilled and the address of the Superintendent/ Assistant Commissioner/Deputy Commissioner given in the certificate was inadvertently mentioned. Only on that basis, the fact that the Certificate was indeed issued in favour of the Appellant’s Odhav unit for supply of goods by the Odhav unit to the Project Waa Solar India Pvt Ltd I not in dispute. Therefore, merely for the small error in the certificate, the benefit of Notification No 15/210-CE cannot be denied. Therefore, the impugned order is not sustainable - appeal allowed.
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