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KEI Industries Limited Versus CCE, Jaipur-I

2016 (7) TMI 1221 - CESTAT, NEW DELHI

Notification No. 6/2006-CE dated 1.3.2006 - benefit of exemption - supply of instrumental cables to Mega Thermal Power plant being set up by M/s NTPC and M/s Jindal Power Ltd. - Demand - Held that:- an identical dispute was the subject matter of rece .....

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e same, we set-aside the impugned order. - Decided in favour of appellant with consequential relief - Excise Appeal No. 149 of 2009 - Final Order No. 52371/2016 - Dated:- 1-7-2016 - Archana Wadhwa (Judicial Member) And V. Padmanabhan (Technical Membe .....

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al Excise Tariff. They supplied instrumental cables to Mega Thermal Power plant being set up by M/s NTPC and M/s Jindal Power Ltd. and claimed the benefit of exemption Notification No. 6/2006-CE dated 1.3.2006. The benefit claimed was disallowed by t .....

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ided under Sl. No. 400 of the Notification No.21/2002 dated 01.03.2002 and inasmuch as the said sl. No. applies to goods classifiable under chapter 98.01 of the Customs tariff and for availing the benefit of Notification No. 21/2002 for goods of 98.0 .....

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hearing both sides, we find that an identical dispute was the subject matter of recent decision of the Tribunal in the case of M/s Paramount Communication Ltd. vs. CCE, Jaipur vide final Order No. 52166 52167/2016 dated 23.06.2016, the benefit was e .....

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be classified under 98.01 of the Central Excise Tariff, denial of the exemption on the ground of non-fulfilment of condition of Project Import Regulation is not sustainable particularly when condition No. 86 of the Notification No. 21/2002, dated 1.3 .....

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