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M/s. J.K. Lakshmi Cement Ltd. Versus C.C.E. Jaipuir-II

2016 (7) TMI 635 - CESTAT NEW DELHI

Applicability of notification no.108/95 granting exemption to the goods manufactured by the assessee who have supplied to projects approved by Government of India and financed by World Bank or any other international organization - Held that:- Both t .....

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I 746 - CESTAT NEW DELHI) as also to a latest decision in the case of Commissioner of Central Excise Jaipur Vs Mahindra & Mahindra (2015 (9) TMI 1145 - CESTAT NEW DELHI). It was held that the supplies made for the project financed by International De .....

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rabhi Sinha & Shri Kumar Vikram, Advocate for the Applicants Shri Govind Dixit, DR for the Respondent ORDER The short issue involved in the present appeal is applicability of notification no.108/95 which grants exemption to the goods manufactured .....

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Reconstructing Project, in terms of the said notification. In as much as the said project is admittedly approved by the Government of India and the financed by international development association. 3. Proceedings were initiated against the appellant .....

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cation the benefit would not be available to them. Such proceedings were dropped by the original adjudicating authority, on the ground that International Development Association is a part of the World Bank which fact also stands clarified by the DGCE .....

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ation or an International organization for their official use or supplied to the projects financed by the said unit or an international organization, the same would be covered by the definition. Accordingly, he dropped the proceedings. 4. The said or .....

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