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M/s KSB Pumps Ltd. Versus Commissioner of Central Excise, Coimbatore

2016 (6) TMI 1052 - CESTAT CHENNAI

Exemption under the notification No. 108/95-CE - there was difference between Revenue and the appellant on the ground that the goods supplied were not covered in the specified list approved by the funding agency and also the appellant was stranger to the project. - Held that:- The appellant is directed to make an application before the adjudicating authority by 27th May, 2016, praying for fixing the date of hearing. Once such an application is filed, the authority shall fix the date of hearing i .....

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appellant that for the mere fact that the goods have been directly sent to the project and invoices were in the name of the principal contractor, although such goods were supplied by sub-contractor on account of principal contractor for use in the project, there was denial of exemption of excise duty on such goods for which appellant is aggrieved. The project was recognized by specified agencies and appropriate exemption has been granted to that principal contractors in respect of the goods, ex .....

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xcise, Pondicherry Vs Caterpillar India Pvt. Ltd., reported in 2013 (297) E.L.T. 8 (Mad.) has guided that the goods meant for use in the project is a test to grant the benefit of the notification. To say so, Appellant relies on para 8 of the judgment of the Hon ble Madras High Court in the case of Catgerpillar India Pvt. Ltd., (supra). 3. The prayer of the appellant is that all invoices clearing the goods and supplied by appellant to the implementing principal were meant for use in the project a .....

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rd both sides and perused the records. 6. We make it clear that the event of levy in the excise jurisprudence is manufacture. If manufacture of excisable goods has occurred in India and declared by Tariff Act to be dutiable as well as such goods marketable, that shall be liable to duty. While levying the duty, Government in public interest grants exemption to certain goods to serve public purpose. The goods in question were exempted from the levy of the duty, if used in the project funded by spe .....

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project were entitled to the duty exemption but not the person who used the goods. That is the test to arrive at the applicability of the notification. When the goods were meant for use in the project that satisfied the test following the apex court decision in State of Haryana Vs Dalmia Dadri Cement Ltd. reported in 2004 (178) E.L.T. 13 (S.C.). 8. Learned adjudicating authority shall examine the invoices that shall be placed by the appellant to find out whether those goods were used in the pro .....

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at the learned adjudicating authority shall have the benefit of the judgment of the Hon ble Madras High Court in the case of Caterpillar India Pvt. Ltd., (supra) and most particularly para 8 thereof, which reads as under : - 8. We do not find any justifiable ground to interfere with the order of the CESTAT based on a factual finding and there was no material placed by the Revenue on the allegations of the possible misuse of the goods for unintended purposes by the sub-contractors. Secondly, .....

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emption cannot be denied. The use of the phrase supplied to the projects financed by the said United Nations or an International Organisation and approved by the Government of India clearly shows that the condition for grant of exemption is supply of the goods towards the project and nothing beyond. The extract of the Notification No. 108/95-C.E., dated 28-8-1995 reads as follows :- In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944, (1 .....

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