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Commissioner of Central Excise, Pune –I Versus M/s. Cognizant Technology Solutions Pvt Ltd.

2016 (4) TMI 144 - CESTAT MUMBAI

100% EOU/STP Unit - Eligibility for exemption Notification No. 1/95-CE dated 4/1/1995 and Notification No. 140/91-Cus dated 22/10/1991 - Held that:- The goods procured by the respondent are indeed capital goods and as per the conditions, Asstt. Commissioner has to satisfy himself that the goods so procured either have been installed in the premises of the respondent or otherwise used within the bonded premises within a period of one year from the date of procurement. According to this, there is .....

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l for the respondent, we find that on the identical facts the exemption Notification No. 1/95-CE has been extended to the assessees. Therefore the ratio of the judgments are applicable in the facts of the present case. As per our above discussion and case laws, we are of the considered view that the Ld. Commissioner(Appeals) has rightly allowed the exemption Notification No. 1/95-CE dated 4/1/1995 and Notification No. 140/91-Cus dated 22/10/1991 by proper application of mind. The impugned order .....

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d in the case is that whether the appellant being 100% EOU/STP Unit is entitle for exemption Notification No. 1/95-CE dated 4/1/1995 and Notification No. 140/91-Cus dated 22/10/1991 in respect of goods namely Nordialite large (12 ft pole with terminal block), Methallide control gear for NP-3L, Planter up lighter and Armstrong mineral fiber sound absorbing sheets and steel angle suspended system, MS ERW pipe black steel tube for which permission has been given by the Director, STPI for procuremen .....

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peal before the Commissioner(Appeals) who vide impugned order allowing exemption notifications, dropped the demand not only on merit but also on the ground of time bar. Being aggrieved by the impugned order, Revenue is before us. 4. Shri. N. N. Prabhudesai, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterating the grounds of appeal submits that the goods in question procured by the appellant are admittedly not used for development of the software, therefore exemption Notificati .....

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He placed reliance on the following judgments: (a) Commissioner of C. Ex. Allahabad Vs. Ginni Filaments Ltd[2005(181) ELT 145(SC)] (b) Motiram Tolaram Vs. Union of India [1999(112) ELT 749(S.C.)] (c) Commissioner of Customs, Hyderabad Vs. Pennar Industries Ltd[2015(322) ELT 402(S.C.)] (d) Interscapte Vs. Commissioner of Central Excise, Bangalore -III[2009(235) ELT 257(Tri. Bang.)] 5. Shri. Prasad Paranjape, Ld. Counsel for the Respondent submits that as per very condition which was referred in t .....

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(Tri. Bang)] (c) Moser Baer India Ltd Vs. Commissioner of Customs Noida[2015(325) ELT 236(S.C.)] 6. We have carefully considered the submissions made by both the sides. 7. We find that issue to be decided by us is whether the respondents goods are eligible for exemption Notification No. 1/95-CE dated 4/1/1995 and Notification No. 140/91-Cus dated 22/10/1991 or otherwise. The relevant conditions/paras of both notifications reproduced below:- Notification No.1/95-CE dated 4/1/1995 (d) the user in .....

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rning and comply with the conditions stipulated in this notification and the Export and Import Policy, and binding itself to pay on demand an amount equal to the duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free procurement of the said goods till the date of payment of such duty, if - (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Central Excise or Deputy Co .....

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bond, in such form and for such sum and with such authority as may be prescribed by the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise], binding himself to fulfil the export obligations and conditions stipulated in this notification, and those under the Import and Export Policy, as amended from time to time, and conditions for establishment of Technology Park for software export as specified by the Department of Electronics, and to pay on demand an amount equa .....

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