TMI Blog2016 (3) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided in favour of assessee - Appeal No. E/162/2011-DB; E/MA(EXTN)/16098/2014, E/CO/105/2011 And Appeal No. E/367/2011-DB - Order No. A/10015-10016/2016 - Dated:- 6-1-2016 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri S. Narayanan, Advocate For the Respondent : Shri Sameer Chitkara, A.R. (Additional Commissioner) ORDER PER: P.K. DAS The relevant facts of the case, in brief, are that the Assessees were engaged in the manufacture of Gas Compressor package, classifiable under Sub-heading No.8414.86 of the Schedule to the Central Excise Tariff Act, 1985. They supplied Gas Compressors to M/s Oil Natural Gas Corporation Ltd (ONGC) on the basis of the tenders cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpressors were cleared on payment of Customs duty. Without prejudice, it is submitted that they have used the indigenous components for manufacture of the Compressors. On any event, the use of the imported components cannot be the ground to deny the benefit of exemption notification, which is not mentioned in the condition of the notification. 3. The learned Authorised Representative on behalf of the Revenue reiterates the findings of the Adjudicating authority. He submits that the Appellant used imported components, where the Customs duty was paid, in the manufacture of Compressors and therefore, they are not eligible to avail the benefit of exemption notification. He drew the attention of the Bench to the relevant portion of the Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, which were used in the manufacture of gas compressor and the later were cleared ultimately to the buyers concerned without payment of Central Excise duty. It is further observed that as per the said notification, the goods as specified in list 12 thereof, will attract Nil duty under the First Schedule of the CTA, 1975 and under Section 3 supra. Gas compressor is one of the goods which has been mentioned in the said list and is eligible for the said exemption from the duties of Customs. The components of gas compressor have not been notified in the said list and as such, it is concluded that such components have suffered Customs duty at the time of their import. As such, the assessee is not eligible for Central Excise duty exemption un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... njection platform project, Sagar Laxmi. Project: D 1 Well-cum-water Sd/- Injection Platform Project DGM (E) PM, D-1 Project, Place: Mumbai ONGC, Mumbai Date: 16.11.2015 Oil and Natural Gas Corporation Ltd Offshore Works Division 11 High, 5th Floor, Bandra Sion Link Road, Mumbai 400017 To Whom It May Concern: We, Oil And Natural Gas Corporation Ltd having our registered office located at Jeevan Bharati Tower-II, 124 Connaught Circus, New Delhi-110 001, floated the Tender No.E1CNC04001, based on International competitive bidding and M/s Efficient Engineers (I) Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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