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Churchs Auxilliary for Social Action Versus CCE, Trichy

2010 (10) TMI 1145 - CESTAT, CHENNAI

E/690/2009, E/281/2010 & E/224/2010 - Dated:- 7-10-2010 - Jyoti Balasundaram (Vice President) And Dr. Chittaranjan Satapathy (Technical Member) For the Appellant : M. K. Krishna Kumar, Adv. For the Respondent : C. Rangaraju, SDR ORDER Jyoti Balasundaram (Vice President) The appellants claim for refund of duty paid by the manufacturer of cement and steel, which were used by them (an NGO) in construction of houses for Tsunami affected districts of State of Tamil Nadu have been restricted to the du .....

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ise Act, 1944 (1 of 1944), read with section 91 and section 93 of the Finance (No. 2) Act, 2004 (23 of 2004), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts cement falling under Chapter 25, and steel falling under Chapters 72 or 73 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as said goods) used in construction of houses, in tsunami affected districts of States of Tamil Nadu, Andhra .....

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c Enterprise or Rehabilitation Organization or Trust or any agency, approved by the concerned State or Union Territory Government (hereinafter referred to as approved construction agencies), for constructing such houses in the said areas, for rehabilitation work. The exemption contained in this notification shall be given effect to in the following manner :- (a) The manufacturer of the said goods shall pay duties as applicable at the time of clearance and shall not be eligible for the refund of .....

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tion agency shall file a claim for refund of the said duties paid on the said goods procured and utilized in construction of such houses by it on a quarterly basis, along with a consumption certificate for the said goods from a Chartered Engineer countersigned by the concerned District Collector or Sub-Divisional Magistrate and completion certificate from the District Collector to the jurisdictional excise officer, within sixty days from the end of the relevant quarter, and such period may be ex .....

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e may be, subject to a maximum of ₹ 9000 per house constructed in any case; and (e) The refund under clause (d) shall be given only to the concerned approved construction agency. The amount of refund shall not exceed 6% of the cost of construction or ₹ 9000 per house constructed, whichever is less, in any case. The exemption contained in this notification shall only be in respect of said duties paid on the said goods, which have been used in such houses constructed on or after the 1s .....

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