TMI Blog2015 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... be held to be proper certificate. Similarly in term of Notification No. 06/2006, he submits that the benefit is available only when the goods manufactured by the manufacturer is supplied to M/s. HAL for servicing, repair or maintenance and not for further use in the manufacture of their product. As M/s. HAL has used it for further manufacture, he submits, that inasmuch as the conditions of the said notification have not been fulfilled, the benefit cannot be extended to the appellant. As regards Notification No. 10/97-CE dated 01.03.1997 is concerned, the Revenue's objection is that the certificate produced by the assessee in terms of the said notifications are not duly signed by the proper officer. However we find that certificates hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant period, supplied to M/s. Hindustan Aeronautical Laboratories (hereinafter referred to as HAL) in terms of Notification No. 63/95-CE dated 16.03.1995 or other identical relevant notifications for different periods. The goods supplied by M/s. HAL to defence were exempted from payment of duty, in terms of the said notifications. Inasmuch as the goods manufactured by the appellant, which were cleared to M/s. HAL, were further supplied to defence, the same were being cleared by the appellant without payment of duty, in terms of the notifications in question and based upon a certificate given by M/s.HAL that the goods are meant for defence. 3. Subsequently the appellants were issued a show-cause notice on 05.03.2013, raising demands of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oard had issued a clarification that the benefit of the notification would be available to the vendors of the specified manufacturers in the notification including HAL. By taking note of the said clarifications, the Tribunal in number of cases has set aside the demands created against the vendors. However learned advocate fairly agrees that subsequently the said clarifications were withdrawn and it was observed by the Board that the benefit in terms of the said notification can only be given to the specified manufacturers. He also fairly agrees that there are adverse decisions of the Tribunal on the said issue. However it is his contention that this fact would lead only to one inevitable conclusion that there was doubt in respect of the ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced by the appellants are issued by CSIO and Aeronautic Development Agency, and cannot be held to be proper certificate. Similarly in term of Notification No. 06/2006, he submits that the benefit is available only when the goods manufactured by the manufacturer is supplied to M/s. HAL for servicing, repair or maintenance and not for further use in the manufacture of their product. As M/s. HAL has used it for further manufacture, he submits, that inasmuch as the conditions of the said notification have not been fulfilled, the benefit cannot be extended to the appellant. 8. We find that the appellants are not contesting the matter on the availability or applicability of the notifications in question. Their main contention is on the point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven though the certificates were not signed by Deputy Secretary, the same should be accepted. Further the Superintendent in his letter dated 28.10.2013 has also verified the said certificates and has reported that the same appears to be adequate. 10. In view of the foregoing, demand cannot be held sustainable on the point of limitation itself. As regards the benefit of Notification No. 6/2006-CE learned advocate submits that they are not aware as to whether M/s. HAL would use the goods for repair, maintenance or for further manufacture of the goods. On being informed by M/s. HAL and as certified by them that the goods would be used for maintenance and repair, they have claimed the benefit of the said notification and if M/s. HAL has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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