9911796707
TMI Blog2010 (9) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been used in such houses constructed on or after a particular date . Held that :- The authorities have rightly sanctioned the refund only on duty paid on cement and steel utilized in the construction of the houses for Tsunami affected persons. Therefore Contention of the appellants dismissed. - E/127-128/2010 - 1030-1031/2010 - Dated:- 23-9-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri M.S. Krishna Kumar, Advocate, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The appellants claim for refund of duty paid by the manufacturer of cement and steel/commodity, which were used by the appellants (an NGO) in co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or Trust or any agency, approved by the concerned State or Union Territory Government (hereinafter referred to as approved construction agencies), for constructing such houses in the said areas, for rehabilitation work. 3. The exemption contained in this notification shall be given effect to in the following manner :- (a) The manufacturer of the said goods shall pay duties as applicable at the time of clearance and shall not be eligible for the refund of said duties; (b) The approved construction agency shall submit a statement of quantity and value of the said goods used in construction of such houses along with documents evidencing payment of duty on the said goods to the Deputy Commissioner of Central Excise or the Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use constructed, whichever is less, in any case. 5. The exemption contained in this notification shall only be in respect of said duties paid on the said goods, which have been used in such houses constructed on or after the 1st April, 2005 and on or before 31st July, 2006. 3. It is clear from the language of the Notification that the exemption is available to cement and steel used in construction of houses in the Tsunami affected districts of Tamilnadu and certain other states mentioned in the Notification. Para 3 of the Notification sets out the method by which the exemption shall be given effect to. Para 4 makes it clear that amount of refund shall not be in excess of 6% of cost of construction or ₹ 9000/- per house constructe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
