TMI Blog2018 (1) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... ification? Held that: - the identical issue has been settled by Tribunal in favour of assessee in the case of Caterpillar India Pvt. Ltd. Vs CCE Pondicherry [2005 (3) TMI 243 - CESTAT, NEW DELHI] holding that the goods supplied under Central Excise N/N. 108/95 could be to the contractor who is the implementing authority and need not be to the Project Implementing Authority - appeal allowed - de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice dt. 30.03.2007 was issued to the appellant alleging that specification of goods in the certificate issued by the Project Authority are different from the goods supplied by the appellant; that the goods for which the benefit of Notification No.108/95 has been availed were not supplied to the Project Implementing Authority but to a private contractor and that certificate produced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h wherein it is very clearly stated that AL tippers are to be used in the Project work of rural road under Pradan Mandri Gram Sadak Yojana and the project is funded by Asian Development Bank. (ii) The Ld. Commissioner (Appeals) has referred to Explanation 2 appended to the notification which was inserted vide Notification No.108/95 dt. 28.8.195 by Central Excise Notification No.13/2008 dt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Implementing Authority is correct or not and the appellants is entitled to avail the benefit of the said notification. 5.2 We find that the identical issue has been settled by Tribunal in favour of assessee in the case of Caterpillar India Pvt. Ltd. Vs CCE Pondicherry - 2005 (185) ELT 430 (Tri.-Del.) holding that the goods supplied under Central Excise Notification No.108/95 could be to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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