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TMI Blog2015 (2) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the Commissioner has held to be the General Structures, not specified in the notification and an identical question was considered by the Tribunal in the case of Ganges International Pvt. Ltd. Vs. CCE, Raipur [2014 (8) TMI 498 - CESTAT NEW DELHI] - notifications in question are identical to the items being manufactured by M/s. Ganges International Pvt. Ltd. and the notification is also the same. In fact, the reasonings for denial of benefit of the notification in question , by the adjudicating authority, is also identical to the objections raised by the Revenue in the case of Ganges International (supra). As such, following the above decision of the Tribunal, laying down that even if the general fabrication structures are being used as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 1,40,79,364/- along with confirmation of interest and imposition of penalty of ₹ 70,39,682/- . 4. After hearing both the sides duly represented by Ms. Priyanka Rathi, Advocate for the appellant and Shri Ranjan Khanna, DR for the respondent, we find that the parts of boiler, being manufactured by the appellants, were Audo Weld, Beams, Bunker, Columns and Boxes, etc, which the Commissioner has held to be the General Structures, not specified in the notification and an identical question was considered by the Tribunal in the case of Ganges International Pvt. Ltd. Vs. CCE, Raipur 2014 (308) ELT 106 (Tribunal-Delhi), which stands held by the Tribunal as under:- "7. As regards, the goods supplied to Prayagraj Super? Thermal Mega Power P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t parts of that machinery as the description of goods against Sl. No. 91B of Notification No. 6/2006-C.E., Sl. No. 338 of Notification No. 12/2012-C.E. covers all components whether finished or not and raw materials for the manufacture of the items of machinery, prime movers, instruments, apparatus, appliances, control gear, transmission equipments etc. In view of this, the impugned order denying exemption to the goods supplied to Prayagraj Super Thermal Mega Power Project is also not sustainable." 5. We find that the notifications in question are identical to the items being manufactured by M/s. Ganges International Pvt. Ltd. and the notification is also the same. In fact, the reasonings for denial of benefit of the notification in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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