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M/s JCB India Ltd. Versus CCE, Delhi-IV

2017 (6) TMI 811 - CESTAT CHANDIGARH

SSI exemption - benefit of N/N. 108/95-CE dated 28/08/1995 - denial on the ground that the machineries have not been supplied to the Project Implementing Authority but to the contractors only - Held that: - similar issue decided in the case of [2017 (1) TMI 1227 - CESTAT CHANDIGARH], where it was held that Merely, on the ground that the goods have been supplied to the contractor directly who has executed the project in question and after the implementation of the products the machine shall remai .....

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Ashok Jindal The appellant is in appeal against the impugned order denying the benefit of Exemption Notification No.108/95-CE dated 28/08/1995. 2. The facts of the case are that the appellant cleared 25 nos. of machines claiming the benefit of Exemption Notification No.108/95 dated 28/08/1995 to different contractors for the projects financed by Asian Development Bank. During the course of audit, it was found that the appellant has cleared these machines i.e. Excavator Loaders and Earthmoving M .....

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erein the adjudicating authority held that as the goods have not been supplied to the Project Implementing Authority but to the contractors only, therefore, the appellant is not entitled for benefit of Exemption Notification No. 108/95. Consequently, the demand of duty was confirmed along with interest and equivalent amount of penalty was also imposed. Aggrieved from the said order, the appellant is before us. 3. The Ld. Counsel for the appellant submits in their own case for the earlier period .....

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/95, if the goods are supplied to projects financed by United Nations or International Organisation and approved by the Government of India. Admittedly, in the case in hand, the projects have been financed by the International Organisation i.e. Asian Development Bank and the same have been approved by the Government of India. It is also a fact on record, the appellant has produced necessary certificate from the Project Implementing Authority to avail benefit of Exemption Notification. As all the .....

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supra) wherein this Tribunal has observed as under: 3. It is not the case of the department that the goods have not been supplied to the projects financed by international organisations. The goods were supplied to various sub contractors for the Golden Quadrilateral Project financed by Asian Development Bank. Goods have also been used for the project. The Notification nowhere stipulates that the excisable goods supplied should be directly paid for the organisation financing the project. Since th .....

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umbai- 2000 (122) ELT 315 in which it has been held that the mere fact that the construction machinery used in the initial setting up of the specified plant could possibly be used subsequently elsewhere in the setting up of another plant will not debar the importer from the facility of project import. There is also no evidence in the present case that the goods in question were used in any other project after the implementation of the Golden Quadrilateral Project. There is also no requirement un .....

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nting, the exemption under the Notification. 8. We do not find any justifiable ground to interfere with the order of the Cestat based on a factual finding and there was no material placed by the Revenue on the allegations of the possible misuse of the goods for unintended purposes by the sub contractors. Secondly, being the beneficial Notification issued in public interest and the project itself being executed fully by the contractors as per the directions of the project implementing Authority, .....

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India' clearly shows that the condition for grant of exemption is supply of the goods towards the project and nothing beyond. The extract of the Notification No.108/95-CE dated 28.08.1995 reads as follows:- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise and Salt Act, 1944, (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of special importance) Act, 1957 (58 of 1957), the Central Government, being satisfie .....

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