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TMI Blog2017 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... te. In the present case though the name of the appellant is not appearing in the certificate but goods supplied by the appellant is clearly appearing in the purchase order issued by M/s. Hindalco to M/s. Gannon Dunkerley & Co. The said purchase orders reference is appearing in the certificate issued by the collector/district magistrate of Sambalpur district. The same goods were supplied by the appellant to M/s. Gannon Dunkerley & Co in turn M/s. Gannon Dunkerley & Co supplied the samegoods to M/s. Hindalco - On the perusal of the documents, we are satisfied that link between goods and the appellant and the goods meant for project is established, therefore appellant is entitle for the exemption N/N. 3/2004. Appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd to the buyer of the goods M/s. Gannon Dunkerley Co as per such purchase order he pointed out that the goods supplied by them are appearing in the purchase order. He submits that the said purchase order HKREC-116 dated 30-3-2005 is mentioning the certificate issued to M/s. Gannon Dunkerley Co. He also referred to the invoices issued by the appellant to M/s. Gannon Dunkerley Co wherein description of the goods is matching with the purchase order issued to M/s. Hindalco with this co-relation there is no dispute that goods supplied by appellant to M/s. Gannon Dunkerley Co. was further supplied to M/s. Hindalco, supply to the said project was exempted under Notification No. 3/2004 CE dated 8-1-2004. In support, he placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. He submits that unless the certificate is issued in favour of the appellant they cannot supply the goods under Notification No. 3/04 is which prime condition of the notification. Even if the order was placed by the project authority M/s. Hindalco to M/s. Gannon Dunkerley Co, the supply arrangement is between M/s. Gannon Dunkerley Co and M/s. Hindalco, in absence of name of the appellant in certificate they cannot be extended the benefit of notification no. 3/04. 4. We have carefully considered the submissions made by both sides and perused the records. 5. We find that the dispute is regarding the availability of exemption notification no. 3/04 CE the same reads as under: Water supply plants for agricultural and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of January, 2004. As per the above notification, it can be seen that only those goods in respect of which certificate is issued by collector/Dy. Commissioner/District Magistrate of the District in which project is located is produced to the Dy. Commissioner or Asstt. Commissioner of Central Excise as the case may be having jurisdiction. Notification provides that goods which he supplied should be covered under the certificate. In the present case though the name of the appellant is not appearing in the certificate but goods supplied by the appellant is clearly appearing in the purchase order issued by M/s. Hindalco to M/s. Gannon Dunkerley Co. The said purchase orders reference is appearing in the certificate issued by the collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zation and approved by the Government of India. Hon ble Court held that phrase supplied to the projects financed by the said United Nations or an International Organization and approved by the Government of Indiashowed that condition for grant of exemption was supply of goods towards project and nothing beyond. In the present case also there is no dispute that goods supplied was meant for the project covered under Exemption No. 3/04 therefore significance was given on the goods and the project therefore merely because the assessess name is not appearing on the certificate will not debar from the benefit of exemption notification. As per our above discussion and following ratio of the judgments which are directly applicable to the fact of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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