9911796707
TMI Blog2015 (1) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri M.S. Negi, DR, for the Respondent. ORDER The facts leading to filing of this appeal are, in brief, as under :- 1.1 The respondents are manufacturers of excisable goods falling under Chapters 85.05, 85.36 and 85.37 of the Central Excise Tariff. During 2003-2004 and 2004-2005 (up to April, 2004), the respondent supplied goods involving duty of Rs. 69,041/- to M/s. Nagar Enginee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are required for execution of the said project and that the said project has been duly approved by the Government of India for implementation by the State Government and that in this case, while an exemption certificate has been produced, the same mentions the contractor's name as "M/s. K. Rama Krishna, Plot No. 404, Veeru Castle, Durga Nagar Colony, Punjagutta, Hyderabad", while the goods as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;Shri M.S. Negi, ld. Departmental Representative, assailed the impugned order by reiterating the grounds of appeal and emphasized that the duty exemption under Notification No. 108/95-C.E. is not admissible as the exemption certificate issued by the project implementing authority mentions "M/s. K. Rama Krishna Contractor Pvt. Ltd.", as the contractor for the project financed by the Asian Developme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectly to M/s. K. Rama Krishna Contractor Private Limited, that just because the contractor procured the goods from the respondent through a dealer, M/s. Nagar Engineering Co., the benefit of this exemption cannot be denied, when the invoices show that the consignee of the goods was M/s. K. Rama Krishna Contractor Private Limited. He, therefore, pleaded that the Commissioner (Appeals) has correctl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged for implementation of the project. The only objection of the department is that invoices are not in the name of the contractor. We are of the view that when the invoices, though issued to M/s. Nagar Engineering Company as the buyer, show "M/s. K. Rama Krishna Contractor" as the consignee and there is no dispute that the goods though procured through M/s. Nagar Engineering Company had actual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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