9911796707
TMI Blog2012 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture and supply of equipment for defence purposes and the said - stay granted. Claim of benefit under Notification no. 3/20045-CE dated 08.01.2004 - Held that:- The appellant has not produced any certificate mentioning that the goods are required to be supplied for setting up of Water Supply Plant/Project from the District Collector/Deputy Commissioner required to claim benefit of the Notification - stay granted as appellant has already depsosited the amount. Claim of benefit under Notification no. 6/2006-CE dated 01.03.2006 under International Competitive Bidding procedure - Held that:- The benefit under the said notification is available for the goods that are required for setting up of any mega power project so certified by an off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Competitive Bidding procedure. A show cause notice dated 2.7.2010 was issued to the appellant proposing to deny the benefit of aforesaid Notifications on the ground that supply to M/s BEML does not tantamount to supply to defence as envisaged under Notification no. 65/95-CE dated 16.06.1995. It was further alleged that for claiming under notification no. 3/2004-CE for supplies made to Water Supply projects/Water Treatment Plant, the appellant is required to produce a certificate issued by Deputy Commissioner/District Magistrate of the concerned District to the effect that such goods are required for the intended purpose. As regards the claim for benefit under Notification no. 6/2006-CE, it was alleged that they did not satisfy the te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities. 5. We have carefully considered the rival submissions. Notification no. 63/95-CE grants duty exemption on goods manufactured by specified public undertakings and are for supply to the defence for official purposes. M/s BEML, to whom the goods have been supplied by the appellant, is one of the organizations specified in the said notification. Further, from the certificate issued by M/s BEML dated 26.11.2011, it is seen that the goods supplied by the appellant has been used in the manufacture and supply of equipment for defence purposes and the said goods are eligible for the benefit under notification no. 63/95. This Tribunal considered the scope of Notification no. 63/95 in the case of Bharat Electronics Ltd. cited supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot produced such a certificate, they cannot claim the benefit under the said notification. With respect to the supplies made to M/s Jindal Power Ltd., claiming benefit under Notification no. 6/2006, the benefit under the said notification is available for the goods that are required for setting up of any mega power project so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power, that is to say, Interstate Thermal Power Plant of a capacity of 1000 MW or more, located in states other than States of Jammu & Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura. In the instant case, the appellant has supplied the goods for the 4 x 250 MW (1000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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