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2017 (1) TMI 1183 - CESTAT CHANDIGARH

2017 (1) TMI 1183 - CESTAT CHANDIGARH - TMI - Benefit of N/N. 3/2004-CE dated 08.01.2004 and N/N. 108/95-CE dated 28.08.95 - denial on the ground that the certificate issued by the competent authority are not in favor of the respondent - Held that: - In the N/N. 3/2004-CE nowhere it is mentioned that the competent authority is required to issue certificate in favor of the supplier of the goods. In fact, the Notification clearly specified that the certificate is to the effect that such goods are .....

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- appeal dismissed - decided against Revenue. - E/3190/2007 - A/60096/2017-EX[DB] - Dated:- 9-1-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Judicial) Sh. Satyapal, AR - for the appellant None- for the respondent ORDER Per Ashok Jindal The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent is engaged in the manufacture of M.S. Pipes and clearing the same on payment of duty but the respondent also cleared M.S. Pipes wit .....

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the respondent by issuance of the show cause notice which was adjudicated and the adjudicating authority denied the exemption claimed by the respondent. Consequently, demanded duty along with interest and imposed equivalent amount of penalty. The said order was challenged before the Ld. Commissioner (A) who examined the exemption notifications and allowed benefit of exemption Notifications. Aggrieved from the said order, the Revenue is before us. 4. The Ld. AR submits that as the certificates is .....

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o items of machinery. In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Ac, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts- (i) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water supply plants; and (ii) Pipes needed for delivery of water from its source to the plant and from t .....

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to the effect that such goods are cleared for the intended use specified above. Explanation. For the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use. This Notification shall come into force on the 29th day of January, 2004. Notification No. 108/95-CE dated 28.08.95 Goods supplied to UN/International O .....

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to as the said goods) when supplied to the United Nations or an International organisation for their official use or supplied to the projects financed by the said United Nations or an international organization and approved by the Government of India, from the whole of- (i) the duty of excise leviable thereon under section 3 of the Central Excises and salt Act, 1944 (1 of 1944); and (ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the Additonal Duties of .....

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supplied to an international organisation listed in the Annexure appended to this notification for use in a project that has been approved by the Government of India and finance (whether by a loan or a grant) by such an organisation, a certificate from such an organisation that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India; or (ii) supplied to a project that has been approved by the Government of Indi .....

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r a grant) by the world Bank, the A. Development bank or any international organisation other than those listed in the Annexure, and (i) if the said project has been approved by the Government of India, a certificate from. The executive head of the Project Implementing Authority and countersigned by an officer not below the rank of a joint secretary to the Government of India, in the concerned Line Ministry in the Government of India, that said goods are required for the execution of the said pr .....

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said project, and that the said project has duly been approved by the Government of India for Implementation by the concerned State Government. Explanation. For the purpose of this Notification- (a) International organisation means an international organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations (privileges and Immunities) Act, 1947 (46 of 1947), that the provisions of the schedule to the said Act shall apply. (b) Line Ministy means a m .....

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