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TMI Blog2015 (10) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of equipment/structures which also have the support of the TRU letter No. F. No. 354/7/2003 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. - Decided in favour of assessee. - Appeal No. E/1302/2006-EX[DB] - FINAL ORDER NO. 52384/2015 - Dated:- 14-7-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Petitioner : Shri Amit Jain, Adv For the Respondent : Shri Pramod Kumar, JCDR ORDER Per Ashok Jindal Appellant is in appeal against the impugned order denying the benefit of notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of COMMR. of C.EX. Mumbai- III Vs. Precihole Machine Tools Pvt. Ltd. reported in 2011 (272) ELT 423 (Tri-Mumbai) and COMMR. of CUS. (Imports), Mumbai Vs. Tullow India Operations Limited reported in 2005 (189) ELT 401 (SC) to say that when the appellant has produced required certification to claim exemption issued by the competent authority, the appellant is entitled to claim the benefit of notification. On the other hand, ld. DR reiterated the findings of the impugned order and submits that the steel plates, in question, are neither equipments nor rolling stock to claim the duty free exemption under the said notification. 3. Heard the parties and considered the submissions. 4. The facts of this case are not in dispute. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the certificate produced by the appellant and the said certificate has been issued by Director -Rolling Stock, Electrical and Signaling, DMRC certifying the conditions as that the conditions as under as stipulated in condition no. 61 attached to serial no. 260A of the notification: Certified that: 1. The goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS project and; 2. 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. Thereafter the short issue remained that whether steel plates cleared by the appellant are qualify equipment or not. 7. As per notification, all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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