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TMI Blog2017 (10) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... for projects to the contractors availing benefit of exemption Notification No.108/95 dated 28/08/1995 for execution respective projects financed by the United Nations or an International Organisation approved by Government of India, subject to certain conditions relating to production of certificate from specified authorities. From the records, it was found that the goods were not supplied to the project or Project Implementing Authority but to the contractors who continued to the owner of the said goods even after the completion of the project. In these set of facts, the show cause notice were issued to the appellant to deny the benefit of exemption Notification No. 108/95 ibid. Consequently, demand duty along with interest and imposed pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods) when supplied to the United Nations or an international organisation for their official use or supplied to the projects financed by the said United Nations or an International organisation 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 Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957): Provided that before clearance of the said goods, the manufacturer produces before the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for benefit of the above Notification. Merely, on the ground that the goods have been supplied to the contractor directly who has executed the project in question and after the implementation of the products the machine shall remain with the property of the contractor cannot be reasons to deny the benefit of notification as held by this tribunal in the case of Caterpillar India Pvt. Ltd. (supra) wherein this Tribunal has observed as under: 3. It is not the case of the department that the goods have not been supplied to the projects financed by international organisations. The goods were supplied to various sub contractors for the Golden Quadrilateral Project financed by Asian Development Bank. Goods have also been used for the project. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n used in the project and after the completion of the projects, the goods supplied to the various sub contractors were entrusted to retain the goods supplied could not stand in the way of granting, the exemption under the Notification. 8. We do not find any justifiable ground to interfere with the order of the Cestat based on a factual finding and there was no material placed by the Revenue on the allegations of the possible misuse of the goods for unintended purposes by the sub contractors. Secondly, being the beneficial Notification issued in public interest and the project itself being executed fully by the contractors as per the directions of the project implementing Authority, the fact that the machineries were not given directly to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ); and (iv) The additional duty of excise leviable thereon under sub-section (1) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957): Thus with all the conditions satisfied, the beneficial Notification applies to the case on hand. In the circumstances, we do not find any justification to introduce any condition or read in a restrictive manner. Consequently, the Revenue's appeal fails and hence, the same is dismissed. No costs. 5. We find that the issue involved in hand is the identical case of the M/s JCB India Limited (Supra), therefore, we find that the appellant is entitled for benefit of exemption Notification No. 108/95 ibid. 6. Considering that the issue has already been decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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