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2015 (7) TMI 308 - CESTAT BANGALORE

2015 (7) TMI 308 - CESTAT BANGALORE - TMI - Waiver of pre deposit - Denial of the benefit of Notification No.10/1997 dt. 01/03/1997 - Direct supply of goods not done - Held that:- Assessee have already paid 5% of the value of the same in terms of the provisions of Rule 6(3) of CENVAT Credit Rules inasmuch as they were availing CENVAT credit in respect of common inputs. The said amount comes to around ₹ 1.22 lakhs (approximately). By treating the same as sufficient, we dispense with the con .....

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x India Ltd. who are the contractors for National Aeronautics Ltd. (NAL), and who have further supplied to NAL. In terms of the said notification, the goods supplied to the scientific research institution are exempted from payment of duty. 2. The benefit of exemption stands denied to the appellant on the ground that they have not supplied the goods directly to the NAL but to the contractors and as such the benefit of notification cannot be extended. The second objection raised by the Revenue is .....

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