TMI Blog2012 (7) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... International Organisation and approved by the Government of India. In case the goods were not supplied to the specified project, the benefit of the Notification is not available – demand upheld - E/1359 & 1798/04 - - - Dated:- 10-1-2012 - Mr. S.S. Kang, Mr. Sahab Singh, JJ. Shri T.C. Nair, Advocate, for assessee Shri Sanjay Kalra, Appraiser (AR), for Revenue Per: S.S. Kang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to M/s. Sulzer Flovel Hydro Ltd., supplier of electro mechanical equipment to the hydro project, as the wires and cables are for the hydro project, therefore entitled for the benefit of the Notification. The hydro project was allotted to M/s. Sandur Manganese Iron Ore Ltd. and is financed by World Bank. It is also submitted that M/s. Sandur Manganese Iron Ore Ltd. has been allotted the contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .108/95-CE, it has been held that in case the goods were not directly supplied to the specified projects, the benefit of the Notification is not available. 5. In this case the benefit of Notification No.108/95-CE was denied to the appellant. The Notification provides exemption from payment of central excise duty and additional duty of excise in respect of the goods supplied to project that has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Bird Machines (supra) also, while interpreting the provisions of the same Notification, held that the exemption under the Notification clearly requires that the goods to be supplied to the project financed by the International Organisation and approved by the Government of India. In case the goods were not supplied to the specified project, the benefit of the Notification is not avai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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