9911796707
TMI Blog2013 (12) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Following RAMSARUP UTPADAK, UNIT-II Versus COMMR. OF C. EX., KOLKATTA-III [2012 (12) TMI 383 - CESTAT, KOLKATA] - Prima facie, TMT bars cleared to various mega power projects, even if falls under Chapter Heading 72 of Central Excise Tariff Act,1985 would be eligible to the benefit of Notification No. 6/2006 - the applicant could able to make out a prima facie case in their favour for waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er projects after availing exemption from payment of duty against Sl. No.91 of Notification No. 6/2006-CE dated 1.3.2006. The Ld. Sr. advocate submitted that there is no dispute that these were supplied to various mega power projects and necessary certificates from the competent authority as required under the Notification No. 21/2002-Cus dated March 1, 2002 has been obtained. The principal reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Tariff heading. The Ld. Advocate has referred to a recent circular No. 964/07/2012-CX dated April 2, 2012 issued by CBEC, wherein, it has been clarified that various components used in the boilers, including structural components, have been considered as part of boiler. The Ld. Advocate has relied upon the order of this Tribunal in the case of RamsarupUtpadak, Unit-II Vs. Commr. of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be eligible to the benefit of Notification No. 21/2002-Cus dated 1/3/2002 and consequently the condition no.19 of the said Notification no.06/2006 is not satisfied. This Tribunal in M/s Ramsarup Utpadak s case (supra) after detailed discussion of various aspects of the case, prima facie, observed that TMT bars cleared to various mega power projects, even if falls under Chapter Heading 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
