9911796707
TMI Blog2012 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... i are manufacturers of Material Handling Equipment falling under chapter 84 of the Schedule to the Central Excise Tariff Act, 1985. They cleared the said goods without payment of duty to M/s Bharat Earth Movers Ltd. (BEML) claiming the benefit under Notification no. 63/95-CE dated 16.06.1995. They also availed benefit under Notification no. 3/20045-CE dated 08.01.2004 without producing the end use certificate from the Collector/Deputy Commissioner/District Magistrate for claiming the exemption under the said notification. They also cleared the said goods claiming the benefit under Notification no. 6/2006-CE dated 01.03.2006 to M/s Jindal Power Ltd. under International Competitive Bidding procedure. A show cause notice dated 2.7.2010 was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lies made to M/s BEL who utilized the goods in further manufacture for supply to defence was considered as supply to defence and the benefit of notification no. 63/95-CE was allowed. The learned counsel also relies on the judgment of this Tribunal in the case of Sangam Structurals Ltd. vs. CCE reported in 2011 (272) ELT 79 (Tri-Del) in respect of his contention that supplies made under International Competitive Bidding are deemed exports. In the light of these contentions, the appellant prays for complete waiver of pre-deposit of the dues adjudged against them. 4. The learned Additional Commissioner (A.R) appearing for the Revenue reiterates the findings of the lower authorities. 5. We have carefully considered the rival submissions. Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strate of the District in which the Project is located is required to be produced before the excise authorities to the effect that such goods are cleared for the intended use specified above. In the case under consideration, it is seen that the appellant has not produced any such certificate from the District Collector/Deputy Commissioner. On the other hand, the appellant has produced a certificate from the Chief Engineer, Kerala Water Authority. The Notification stipulates a specific authority for issue of the certificate and, therefore, for availing the benefit under the said Notification, the said condition has to be satisfied. Inasmuch as the appellant has not produced such a certificate, they cannot claim the benefit under the said not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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