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M/s. K.E.I. Industries Ltd. Versus CCE, Jaipur

2016 (3) TMI 228 - CESTAT NEW DELHI

Eligibility of exemption under notification no.3/2004-CE dated 8.1.2004 - machineries, appliances and components required for setting up of water supply plants - certificate issued by Dy.Commissioner of the District in which the project is located not produced - Held that:- Perusal of the invoice dated 4.5.2005, the purchase order dated 16.2.2005 placed by M/s.VATECH WABAG Ltd. and excise duty certificate issued by M/s/ VATECH WABAG Ltd. and other correspondence submitted by the appellants make .....

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b-contractor, who are given the job, the exemption cannot be denied. It was observed that in the absence of allegation of possible mis-use of the goods, for unintended purposes, the beneficial notification issued in public interest cannot be denied. In the present case, we find that the denial of exemption is only on the ground that the appellant s name is not figuring in the certificate issued by the District Authority. We find that on perusal of the records, it is clear that the certificate is .....

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For the Appellant : Ms. Neha Meena, Advocate (Proxy) & Shri Bipin Garg, Advocate For the Respondent : Shri R.K. Mishra, DR ORDER Per B. Ravichandran The present appeal is against order dated 8.5.2007 of Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of wires and cables liable to central excise duty. They have cleared a quantity of 10.767 kilometer of cable without payment of duty by claiming exemption under notification no.3/2004-CE dated 8.1.2004. The said not .....

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emand. 2. On appeal, the Commissioner (Appeals) vide the impugned order upheld the said original order. The present appeal is against this appellate order. 3. Ld. Counsel for the appellant submitted that during May, 2005, they have cleared the impugned goods and they have submitted a copy of certificate issued by the Dy. Commissioner of District to the jurisdictional Central Excise Officer on 27.04.2005 itself. The appellants submitted the original certificate also on 12.04.2006. The goods were .....

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been placed to the appellant by M/s.VATECH WABAG LTD. In this connection, the appellants submitted that M/s. ONDEO NALCO LTD. had placed orders on M/s. VATECH WABAG LTD, who in turn placed the order to the appellant for the said purpose. The position is clear from the invoice issued by the appellants and also from Purchase Order placed by M/s.VATECH WABAG LTD. A certificate issued by M/s. VATECH WABAG Ltd. in this regard will clarify the position. It was also submitted that since the impugned g .....

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ntended purposes in terms of the certificate of the District Authorities. In absence of the same, he submitted that the denial of exemption has to be upheld. 6. We have heard both the sides and examined the appeal records. 7. The only point for decision is whether or not the appellants are right in availing exemption under notification no.3/2004-CE in respect of the consignments cleared by them in the present case. We find that even before the clearance of the impugned goods, the appellants vide .....

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