9911796707
TMI Blog2008 (5) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... 28-8-1995. There is no dispute about the availability of the said notification. However, the proceedings stand initiated against the appellants for confirmation of an amount of 10% of the value of the goods cleared, in terms of provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 on the ground that the appellant has not maintained separate records in respect of inputs going into the manufacture of said exempted goods and in the manufacture of dutiable goods. While adjudicating the matter, Commissioner has allowed exemption in terms of Notification No. 108/95-C.E. which exempts the goods supplied to projects funded by international organization by observing that clause (c) of the Notification specifically refers to Asian Development Bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of exempted goods and dutiable goods. In case such an option is not being availed by an assessee, he is required to pay an amount of 10% of clearance value of the exempted goods at the time of clearing the said goods from the factory. However, the above provisions i.e. either maintenance of two separate records or payment of 10% at the time of clearance of the exempted goods are not applicable in case of exempted goods :- (i)………. (ii)………. (iii)……... (iv) supplied to the United Nations or an international organization for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Min. of Finance (Deptt. of Revenue) No. 108/95-Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficial use or supplied to the projects financed by the said United Nations or an international organization and approved by the Govt. of India, from the whole of duty specified therein. Proviso to the said Notification as contained in provisos (a), (b) and (c) are mere in the nature of procedures required to be adopted when the goods are supplied to different international organizations listed in the said provisos. As such, proviso (c) lays down that if the project is funded by Asian Development Bank, the procedure required to be followed by way of production of certificate is different. This fact itself shows that the Asian Development Bank stands covered as an international organization by the main preamble of the Notification itself. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment has declared, in pursuance of Section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply. 4.2 Article-II of the Schedule to the United Nations (Privileges and Immunities) Act, 1947, Section 8 relates to the claim of exemption from excise duties in respect of important purchases for official use of property on which such duties are chargeable. Vide Notification dated 25-8-1994, issued by the Min. of External Affairs, the provisions of Section 8 of Article-II; along with other provisions has been held to apply mutatis mutandis to the Asian Development Bank. As such in terms of the explanation to the Notification, Asian Development Bank, to whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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