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M/s. Havells India Limited Versus CCE, Delhi

Entitlement to exemption - N/N. 10/97-CE dated 1.3.1997 and 3/2004 dated 8.1.2004 - clearance of PVC insulated wires and cables, power cables, etc - penalty u/s 11 AC - Held that: - except for recognition of in-house R &D Unit of the consignee, there is nothing on record that the required certificate from the competent officer of the Department of Scientific and Industrial Research, Government of India, has been obtained for such supplies of duty free excisable items. This is an essential condit .....

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Penalty - Held that: - there is no justification for imposing equal amount of penalty on the appellant. The show cause notice did not allege or invoke extended period of demand and there is no charge regarding specific violation of various provisions of law attracting such equal penalty - penalty set aside. - Appeal allowed - decided partly in favor of assessee. - Excise Appeal No.57484/2013 - A/52308/2017-EX[DB] - Dated:- 8-3-2017 - Smt. Archana Wadhwa, Member (Judicial) And Shri B. Ravicha .....

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s of Notification No.10/97-CE dated 1.3.1997 and 3/2004 dated 8.1.2004. The exemption claim was denied by the Original Authority confirming central excise duty of ₹ 19,13,666/-. A penalty of equivalent amount was also imposed on the appellant. On appeal, the original order was held. 2. Ld. Counsel for the appellant submitted that they are eligible for both the notifications and the impugned order wrongly denied the exemptions to them. Regarding notification no.10/97-CE, he submitted that t .....

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nee is having R & D facility as certified by the Government of India and accordingly, the exemption for the impugned wires and cables should be allowed. 3. Regarding exemption notification no.3/2004-CE, he submitted that they have procured the required certificate issued by the District Magistrate, Nalganda (AP) to the effect that the cables are required for setting up of water supply plant/project as assessed by the Superintendent Engineer with reference to Srisailam Reservoir. The denial o .....

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clear and the findings recorded in the impugned order cannot be contested. 6. We have heard both the sides and perused the appeal records. 7. We consider first the appellant s eligibility for exemption under notification no.10/97-CE. The said notification allows exemption to scientific and technical instrument, apparatus, equipments including computers, accessories and spare parts thereof and consumables supplied to non-commercial research institutions. The conditions specified are that the ins .....

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re is nothing on record that the required certificate from the competent officer of the Department of Scientific and Industrial Research, Government of India, has been obtained for such supplies of duty free excisable items. We find that this is an essential condition which has not been fulfilled by the appellant and as such, they are not eligible for exemption under the said notification. 8. Regarding the appellant s eligibility for notification no.3/04-CE, we note that the said notification ex .....

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e appellant as stand alone goods are identifiable as general purpose goods rather than apparatus specific goods. He further relied on the decision of the Hon ble Supreme Court in Uniflex Cables Ltd. We note that the ld. Commissioner (Appeals) fell in error in relying on the said decision. The issue before the Hon ble Supreme Court is application of exemption under notification no.205/88-CE. The said notification granted exemption in respect of the manufacture of wind mill, parts of the wind mill .....

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ents required for setting up of water supply plants are eligible for exemption. In setting up of water supply plants, it is apparent that large number of items, which have separate identity and are of general nature will be required. On integration in the project, they will become part of water supply plant. The requirement of insulated cables for the water supply project has been certified by the competent authority. The same is not in dispute. In KEI Industries Ltd. - 2016 (338) ELT 618 (Tribu .....

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