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Sunbeam Generators Pvt. Ltd. Versus Commissioner of Central Excise, Puducherry

2015 (6) TMI 43 - CESTAT CHENNAI

Exemption under Notification No.108/95-CE - projects financed by the said United Nations or an International Organisation and approved by the Government of India - Actual user condition - Held that:- There was no material placed by the Revenue on the allegations of the possible misuse of the goods for unintended purposes by the sub-contractors. Secondly, being the beneficial Notification issued in public interest and the project itself being executed fully by the Contractors as per the direction .....

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d approved by the Government of India clearly shows that the condition for grant of exemption is supply of the goods towards the project and nothing beyond. - Following the decision of Hon'ble Madras High Court (2013 (7) TMI 244 - MADRAS HIGH COURT), the impugned order is set aside - Decided in favour of assessee. - Appeal No. E/S/41832/2014 & E/41572/2014 - Final Order No.40535/2015 - Dated:- 13-5-2015 - Hon ble Shri R. Periasami, Technical Member And Hon ble Shri P.K. Choudhary, Judicial Membe .....

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ine to HCIL without payment of Central Excise duty by claiming exemption under Notification No.108/95-CE dt. 18.8.1995 based on the certificate issued by Rail Vikas Nigam Ltd. a Govt of India, who is the Project Implementing Authority. The appellants have been denied the benefit of Notification No.108/95-CE dt. 28.8.95. the adjudicating authority has allowed the benefit. On appeal by Revenue, Commissioner (Appeals) set aside the order and allowed the Revenue's appeal. 3. The matter was liste .....

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lied on the judgement of Hon'ble High Court, Madras in the case of CCE Pondicherry Vs Caterpillar India Pvt. Ltd. 2013 (297) ELT 8 (Mad.) wherein on identical issue Revenue's appeal was rejected by upholding Tribunal's order. 5. Heard Ld.DR who reiterates the impugned order. 6. After hearing from both sides, we find that adjudicating authority in his order dt. 20.6.2012 dropped proceedings by relying Tribunal's order in the case of Cater Pillar India Ltd. whereas the Commissioner .....

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ed with the assessee s contention by following the decisions of the Tribunal in Toyo Engineering India Ltd v. CC, Mumbai reported in 2000 (122) E.L.T. 315. The Tribunal pointed out that it was not the case of the Department that the goods had not been supplied to the projects financed by the International Organisation. The CESTAT further pointed out that there is nothing on record to show that the goods were used in any other project other than in implementation of the Golden Quadrilateral Proje .....

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the present Civil Miscellaneous Appeal by the Revenue. 7. Reiterating the contentions found in the show cause notice, learned Standing counsel appearing for the Revenue pointed out that the on the admitted fact that the machineries had not been entrusted to the contract implementing authority and that the supply of goods were to the sub-contractors leading to possible misuse of the goods for unintended purposes, no exception could be made to the imposition of duty and there-by reject the benefit .....

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neries were not given directly to the project implementing authority but given to the agency executing the work in fact cannot go against the assessee s claim. Thus ultimately, as the machineries had been put in use by the sub-contractors, who were given the job of execution the claim for exemption cannot be denied. The use of the phrase supplied to the projects financed by the said United Nations or an International Organisation and approved by the Government of India clearly shows that the con .....

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