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TMI Blog2013 (2) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Ganesh Haavanur, Additional Commissioner (AR) Per: P.G. Chacko: These applications filed by the appellants seek waiver and stay in respect of the adjudged dues. On a perusal of the records and hearing both sides, we are inclined to dispose of the appeals also finally. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The appeal filed by the assessee-company is dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Delhi-I - 2011 (267) ELT 574 (Tri.-Del.) wherein a coordinate Bench of this Tribunal allowed the benefit of the above notification to the assessee in respect of certain prefabricated components of viaduct, after holding that the exemption was not to be denied on the ground that such components were fabricated elsewhere and brought to the construction site of viaduct. The Tribunal's decision ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prefabricated components brought to Delhi metro rail construction site and used in the construction of elevated viaducts. (iv) CP Meier vs. CCE 2012 (280) E.L.T. 3 (Del.) wherein the benefit of Notification No.21/2006-C.E. was allowed to the assessee in respect of similar structural components which were manufactured by them and brought to the construction site and used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of the appellant-company. In each of the cited cases, the structural components were manufactured by the assessee at sites proximate to the construction site, brought to the construction site and used in the construction of flyover/tunnel/viaduct. If the benefit of the notification is available to those assessees, the same cannot be denied to the appellant-company. In this view of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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