2008 (2) TMI 697 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal of the appellants who supplied Diesel Generating sets to Nepal for a joint venture in connection with a Hydro Electric Project. The appellants claimed exemption under Notification No. 45/2001-C.E. The Tribunal found that the necessary certificate was submitted by the company confirming the goods were supplied for the joint venture in Nepal, leading to the appellants being eligible for the exemption. The impugned order, including interest payment and penalty, was set aside, and the appeal was allowed with consequential benefit to the appellants.