TMI Blog2018 (6) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... ple proof of compliance with the Project import Regulations. Hon’ble High Court of Andhra Pradesh in the case of CCE. & C., HYDERABAD VERSUS CREATIVE INDUS. (RAJAHMUNDRY) P. LTD. [2012 (10) TMI 646 - ANDHRA PRADESH HIGH COURT] has granted the benefit of concessional rate of duty in somewhat similar circumstances. Appeal allowed - decided in favor of appellant. - Appeal No. C/385/2009 - Order No. A/86475/2018 - Dated:- 23-5-2018 - Hon ble Shri Ramesh Nair, Member ( Judicial ) And Hon ble Shri Raju, Member ( Technical ) Shri Shiva Nagesh, Advocate for appellant Shri S.R. Nair, Asstt. Commr. (A.R) for respondent ORDER Per : Ramesh Nair Brief facts of the case are that the Appellant imported goods for manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed engineer certificate and Chartered Accountant certificate may be considered in lieu of the Bill of Entry. The adjudicating authority in absence of submission of Reconciliation statement, Bank/ Customs attested invoices, bank Remittance certificate, Installation certificate confirming installation of imported goods at the project site again confirmed the demand against the Appellant. The Appellant approached the Commissioner (Appeals) contending that all the documents were submitted and the said documents have not been placed properly by the dealing custom officer. The Commissioner (Appeals) held that in the given circumstances, the Appellant should have produced the documentary evidence by exhibiting acknowledgment copy as proof of havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertifying that entire payment has been made to vendors for supply of the materials against three purchase orders and no amount is outstanding as per the Bank reconciliation certificate. As per the CBEC instruction manual an importer is required to submit reconciliation certificate from a registered chartered engineer certifying the installation of each of the imported items of machinery. They have complied with both the condition in as much as they have submitted the reconciliation statement as well as Chartered Engineer Certificate. He also relies upon the orders in case of CCU (Imports) Vs. Elecon Engineering Co. Ltd. 2011 (268) ELT 20 (BOM), Alstom projects India Ltd. 2014 (306) ELT 522 (TRI), Creative Indus (Rajahmudry) P. Ltd. 2012 (28 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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