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M/s Steel Authority of India Ltd Versus CCE-Raipur

2015 (10) TMI 284 - CESTAT NEW DELHI

Denial of exemption claim - whether appellant is entitled to claim duty free exemption under notification no. 6/02 dated 1/3/2002 at serial no. 260A for steel plates required by them to Delhi Metro Rail Corporation of India or not - Held that:- conditions stipulated to the appellant is that the appellant is to produce the certificate issued by Managing Director, Co-Director- Rolling Stock Electrical and Signaling and Co-Directors-Finance of Delhi Metro Rail Corporation - As per notification, all .....

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of assessee. - Appeal No. E/1302/2006-EX[DB] - FINAL ORDER NO. 52384/2015 - Dated:- 14-7-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Petitioner : Shri Amit Jain, Adv For the Respondent : Shri Pramod Kumar, JCDR ORDER Per Ashok Jindal Appellant is in appeal against the impugned order denying the benefit of notification no. 6/02 Central Excise dated 1/3/2002. The facts of this case are that the appellant supply the steel plates to Delhi Metro Rail Corporation and claime .....

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ntly, the demand of duty along with interest was confirmed and penalty is also imposed. Aggrieved from the said order, appellant is before us. 2. The ld. counsel for the appellant submits that the steel plates which appellant has supplied to DMRC are part of equipments/structures of DMRC and same is covered under the serial no. 260A of the notification no. 6/02. He further submits that the appellant has obtained the necessary certificate issued by the competent authority to claim exemption. Ther .....

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Mumbai Vs. Tullow India Operations Limited reported in 2005 (189) ELT 401 (SC) to say that when the appellant has produced required certification to claim exemption issued by the competent authority, the appellant is entitled to claim the benefit of notification. On the other hand, ld. DR reiterated the findings of the impugned order and submits that the steel plates, in question, are neither equipments nor rolling stock to claim the duty free exemption under the said notification. 3. Heard the .....

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on behalf of Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS project." 5. On going through the said provisions, the conditions stipulated to the appellant is that the appellant is to produce the certificate issued by Managing Director, Co-Director- Rolling Stock Electrical and Signaling and Co-Directors-Finance of Delhi Metro Rail Corporation to the effect that: If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central excise or the .....

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