9911796707
TMI Blog2015 (2) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1963, that the equipments and the machines were used by the assessee in a road project. For a brief period, they were sent to the Delhi Metro Rail Corporation and at the Metro rail site for testing only. There was no use for that project and which would disentitle the assessee from availing of any benefits under the subject Notification. That Notification envisaging usage in a road project and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The two appeals which have been disposed of by the Tribunal pertain to the claim of the assessee that it had availed of the benefit of Notification No.21 of 2002 dated 1st March, 2002. While availing of the same, all conditions and particularly condition No.40 ( b) were duly complied with. The conditions, inter-alia, envisage that the machines or equipments were being used for a project such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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