9911796707
TMI Blog2012 (7) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in terms of two Notifications, which Notifications were valid for the year 2007-08. The assessee cleared the subject goods in April 2008 when the certificate was very much valid and the two Notifications were very much in force. - Benefit of exemption allowed. - E/746/2011 - - - Dated:- 23-1-2012 - Mr. P.G. Chacko, Mr. B.S.V. Murthy, JJ. Mr. R. Rangaswamy, Consultant for the appellant. Mr. M.M. Ravi Rajendran, Deputy Commissioner for the Revenue. [Order per: P.G. Chacko] After a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeal. 2. This appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgy Sources recommending the grant of exemption and certifying the goods to be required for initial setting up of a project for generation of power using non-conventional materials. The appellant produced a certificate dt.22/01/2008 issued by the Director in the Ministry of New and Renewable Energy, Government of India. Para 3 of this certificate reads as follows:- 3. The equipment, machineries supplied/manufactured by M/s. Nikitech Electric Pvt. Ltd., Bangalore as mentioned in the attached annexures and proforma invoice are required for initial setting up of a project for generation of power using non-conventional materials namely Cotton Stalk, Maize Stalk, Bajra etc. and this certificate is being issued in terms of the Government of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the literary meaning of the clause which are valid for the year 2007-08 . This clause appearing immediately after mention of two Notifications must be understood as relatable to the Notifications. It is farfetched to say that this clause is relatable to the certificate mentioned earlier in the sentence. The underlined portion of the certificate clearly indicates that the certificate was being issued in terms of two Notifications, which Notifications were valid for the year 2007-08. The assessee cleared the subject goods in April 2008 when the certificate was very much valid and the two Notifications were very much in force. We also note that the show-cause notice did not raise any other ground for denial of benefit of exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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