2016 (11) TMI 1549

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..... No. 9801 - Held that: - In the appellant’s own case M/s. Atmasco (P) Ltd. Versus CCE & Customs, Raipur [2015 (2) TMI 830 - CESTAT NEW DELHI], the exemption has been allowed to the appellant on similar goods cleared under the said notification - appeal allowed - decided in favor of appellant. - E/55790/2013-EX(DB) - Final Order No. 54958/2016 - Dated:- 9-11-2016 - Dr. Satish Chandra, President .....

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..... up of power projects of 1000 MW or above are exempted subject to production of certificate from the competent authority. The Revenue sought to deny the exemption on the ground that the products manufactured and cleared by the appellants are classifiable under Heading No. 8402 90 90 and not under Heading No. 9801. Accordingly, the proceedings initiated against the appellant concluded in the order c .....

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..... appellant on similar goods cleared under the said notification. The Tribunal relied on the earlier decision in Ganges International Pvt. Ltd . - 2014-TIOL-1455-CESTAT-DEL = 2014 (308) E.L.T. 106 (Tri.-Del.) involving similar set of facts. 3. Considering the decided cases in the appellant s own case, we find no merit in the impugned order and accordingly, the same is set aside. The appeal is al .....

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