TMI Blog2017 (5) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the Project has been amended including the appellants and also the said document has been amended duly authorising the Group Head, Finance to issue the Project Authority Certificate, the appellants have sufficiently complied with the condition laid in the Notification - denial of benefit is unjustified - appeal allowed - decided in favor of appellant. - E/26795/2013 - A/30532/2017 - Dated:- 4- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ABB Vadodara, Gujarat, claiming exemption under Notification No. 6/2006-CE dated 01.03.2006. Upon scrutiny of the documents, the department entertained a view that appellants were sub-contractors to M/s Thyssen Krupp Industries India Pvt Ltd., who were the successful bidders of International Competitive Bidding for executing the mega power project. M/s Thyssen Krupp Industries India Pvt Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) upheld the demand of duty and interest, however reduced the penalty to ₹ 5,000/-. Hence this appeal. 4. On behalf of the appellant, Ld. Consultant of appellant company Sh. A. Ravi Kumar submitted that the Project Authority Certificate has been amended including the appellant as sub-contractor. That therefore, the appellants are eligible for the benefit of the notification. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance cannot be accepted. 6. I have heard the submissions made before me. The main objection put forward by the department is that the end use certificate is not signed by the CEO of the Project but by the Group Head, Finance. The documents produced on behalf of the appellant, it is seen that an amendment was made to the Project Authority Certificate wherein the appellants were also included a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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