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TMI Blog2017 (1) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... 08/95-CE dated 28.08.1995, nowhere it is mentioned that certificate is required to be issued by the competent authority in favor of the supplier of the goods - the respondent is entitled for benefit of exemption N/N. 108/95-CE ibid. The respondent is correctly cleared the goods by availing exemption N/N. 3/2004 and 108/95 ibid - appeal dismissed - decided against Revenue. - E/3190/2007 - A/60096/2017-EX[DB] - Dated:- 9-1-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Judicial) Sh. Satyapal, AR - for the appellant None- for the respondent ORDER Per Ashok Jindal The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent is engaged in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . AR and examined the Notifications which are reproduced as under: Notification No. 3/2004-CE dated 08.01.2004. Exemption to items of machinery. In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Ac, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts- (i) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water supply plants; and (ii) Pipes needed for delivery of water from its source to the plant and from there to the storage facility. Falling under the first schedule to the Central Excise Tariff A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ternational organisation for their official use or supplied to the projects financed by the said United Nations or an international organization and approved by the Government of India, from the whole of- (i) the duty of excise leviable thereon under section 3 of the Central Excises and salt Act, 1944 (1 of 1944); and (ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the Additonal Duties of Excise (Goods of special Importance) Act, 1957 (58 of 1957): Provided that before clearance of the said goods, the manufacture produced before the Assistant Commissioner of Central Excise having jurisdiction over his factory,- (a) In case the said goods are intended for the official use by the U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority and countersigned by an officer not below the rank of a joint secretary to the Government of India, in the concerned Line Ministry in the Government of India, that said goods are required for the execution of the said project tha the said project has duly been approved by the Government of India, and (iii) if the said project has been approved by the Government of dia for implementation by the Government of a State or a Union Territory, a certificate from the executive head of the Pr Implementing Authority and countersigned by the Principal Secretary or the Secretary (Finance), as the case may be, in the concerned State Government or the Union Territory, that the said goods are required for the execution of the said project, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the competent authority certifying the fact that the said goods are required for the execution of the said project finance by the United Nations or International Organisation and approved by the Government of India and the said goods are supplied for the intended for such use. In the said notification also, nowhere it is mentioned that certificate is required to be issued by the competent authority in favour of the supplier of the goods. Admittedly, the certificate in question has not been disputed by the Revenue. Therefore, we hold that the respondent is entitled for benefit of exemption Notification No. 108/95-CE ibid. 9. In view of the above observations, we find that the respondent is correctly cleared the goods by availing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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