2015 (10) TMI 284

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..... Pramod Kumar, JCDR ORDER Per Ashok Jindal Appellant is in appeal against the impugned order denying the benefit of notification no. 6/02 Central Excise dated 1/3/2002. The facts of this case are that the appellant supply the steel plates to Delhi Metro Rail Corporation and claimed exemption under notification no. 6/02 Central Excise dated 1/3/2002 serial no. 260A. The appellant produced the ne .....

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..... the necessary certificate issued by the competent authority to claim exemption. Therefore, he submits that the appellant are entitled to claim the exemption under said notification. He also drew our attention to the clarification issued by Joint Secretary (TRU) vide F. No. 354/7/2003 dated 14/09/2004 to say that the items, in question, are part of traction equipments. He also took the support of .....

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..... s that whether appellant is entitled to claim duty free exemption under notification no. 6/02 dated 1/3/2002 at serial no. 260A for steel plates required by them to Delhi Metro Rail Corporation of India or not. For better appreciation, the provisions of notification no. 6/02 are extracted here in below: "All items of equipment including machinery and rolling stock, procured by or on behalf of De .....

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..... elhi Metro Rail Corporation Ltd. for use in the Delhi MRTS project; and (ii) The goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd. 6. We have gone through the certificate produced by the appellant and the said certificate has been issued by Director -Rolling Stock, Electrical and Signaling, DMR .....

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..... 4/7/2003 dated 14.09.2004 to say the item in question is part of traction equipment. Therefore, we hold that appellant has complied with the conditions of notification no. 6/02 dated 1/3/2002 serial no. 260A, the appellant is entitled for benefit of the said notification. 8. In these terms, we set aside the impugned order and allow the appeal with consequential relief, if any.
Case laws, Deci .....

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