9911796707
TMI Blog2012 (11) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... urer and the materials supplied by the Appellants are material required by the company responsible for setting up the power plant. Prima facie, we are also not in agreement that they could not have availed the exemption prior to the date they were granted advance authorisation licence for import of raw material required by them. Further the argument of the appellants regarding relief under Chapter 8 of the Import Export Policy also has strong merit. - pre deposit waived. - E/1748/2011 - 136/2012-EX(BR)(PB) - Dated:- 17-1-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Z.U. Alvi, Advocate, for the Appellant. Shri I. Baig, AR, for the Respondent. [Order per : Mathew John, Member (T)]. The Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants have supplied are final products itself and therefore they were not eligible for exemption under Notification No. 91/2004-Cus. (2) The advance authorisation for claiming exemption under Notification No. 91/2004-Cus. was issued only on 29-12-2008 and any clearance made before the issue of advance licence could not qualify for exemption under Notification No. 91/2004-Cus. (3) The equipments supplied by them were of capacity of 80 MW as against the capacity of 77 MW specified in Advance licence. (4) The Appellant had not taken part in any International Competitive Bidding and therefore they were not eligible for exemption under Notification No. 91/2004-Cus. 3. Based on the such reasoning, a Show Cause Notice was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that these parts are made for a slightly higher power rating of 80 MW basically to provide a safety margin for a power project of 77 MW, and that cannot be a reason to consider that the goods cannot be used in the said project. In fact the said goods have been used for execution of the project. This cannot be a reason to deny the exemption. 6. He further argues that advance licence is required only if he was to import any material. If such goods are locally procured there is no need for advance licence. At any rate the appellants obtained advance licence for procuring the raw materials needed for manufacturing the goods supplied by them subsequent to date of clearance of the said goods and the fact that the licence was issued later can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nent for another manufacturer and the materials supplied by the Appellants are material required by the company responsible for setting up the power plant. Prima facie, we are also not in agreement that they could not have availed the exemption prior to the date they were granted advance authorisation licence for import of raw material required by them. Further the argument of the appellants regarding relief under Chapter 8 of the Import Export Policy also has strong merit. Considering all these, we feel that asking for any pre-deposit for hearing the appeal will cause undue hardship to the appellants. Therefore we grant waiver of pre-deposit of the dues arising from the order for admission of the appeal. Further, there shall be stay on col ..... X X X X Extracts X X X X X X X X Extracts X X X X
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