9911796707
TMI Blog2017 (1) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the appellant - case of appellant is that these goods were manufactured on job work basis and supplied to M/s. Eicher Motors Ltd., Pithampura, who in turn has supplied the same to UNICEF in terms of the notification issued. Held that: - even though the certificate covers the goods cleared by the appellant, since it is issued in favour of M/s. Eicher Motors Ltd., there has to be do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l dated 5-8-2010 passed by the Commissioner (Appeals), Indore. The appellant is engaged in the manufacture of Body of Motor Vehicles falling under Chapter 87 of the first schedule to the Central Excise Tariff Act. The dispute pertains to clearance of three Vehicles without payment of duty claiming the benefit of exemption Notification No. 108/95-C.E., dated 28-8-1995 as amended. This Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent. 3. The ld. Counsel submits that the appellant has produced the relevant certificates issued by the UNICEF. There is no dispute that the certificates cover the goods which have been cleared without payment of duty. Accordingly, he submits that the benefit should be extended to the appellant. He places reliance on the decisions of Tribunal in the following cases : (1) C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though the certificate covers the goods cleared by the appellant, since it is issued in favour of M/s. Eicher Motors Ltd., there has to be documentary proof to effect that the goods in turn have been supplied by M/s. Eicher Motors Ltd. for the said UNICEF project. The ld. Counsel submits that he is in a position to provide such documentary evidence. 6. In view of the above discussion, I conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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