9911796707
TMI Blog2014 (12) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... on their own the appellant could not have ensured that the parts are to be for end-use for which exemption was allowed. Indian navy has also certified that these are parts of aircrafts. The only ground for the Revenue is that appellants have not shown any evidence that the parts have been used for service or maintenance or repair. It has to be noted that appellants could not have done more than what they have already done since investigation powers are not with them and they cannot ensure that the goods are to be for end-use for which they are meant. The department which has the power to investigate has not done so but is relying on technicalities to hold appellants are ineligible for exemption. Prima facie, we find that the appellant have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y appellants and these are made in different dimensions depending upon end-use and customer s requirements. The appellants cleared these goods without payment of duty claiming the benefit of Notification No. 6/2006-C.E., dated 1-3-2006 (Sl. No. 54B). It is the case of the department that the above goods manufactured by the appellants and supplied by them to HAL, who in turn supply the same to Indian Navy are not parts of PTA and even if they are treated as parts, they cannot be said to have been used or meant for use for servicing, repair or maintenance of Lakshya aircraft. The exemption is available only when such parts are cleared for servicing, repair or maintenance. The period involved is 2008-09 to 2011-2012. Amount involved is ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or maintenance of aircrafts and the Notification does not contemplate end-use certificate and therefore the demand is sustainable. 4. We have considered the submissions made by both the sides. It is not the case of the Revenue that the parts cleared by the appellants have been used for some other purpose or diverted to the market. In fact no evidence has been collected. Further, HAL was directly addressed by the Revenue and HAL has also replied that these items are parts of PTA Lakshya and they have been used for purpose for which they were obtained. Appellants have taken the precaution of getting an end-use certificate to show that the requirements of Notification are fulfilled. It has to be noted that on their own the appellant could n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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