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TMI Blog2004 (8) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee under Central Excise Act, 1944, claimed exemption under Notification 108/95-C.E., dated 28-8-95 supplied to M/s. BHEL who had placed the orders. M/s. BHEL in turn had to supply goods to National Thermal Power Corporation Ltd. (NTPC) project guaranteed by IBRD, International Monitoring Organisation. This claim was rejected on the grounds - that certificate required to be produced as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financed by the said United Nations or the said International organisation and denied the benefit of the notification. Hence this appeal.' 3. After hearing both sides & considering the material on record, it is found - (a) "The relevant portion of Notification 108/95-C.E. as amended, reads as follow - "...... hereby exempts all goods falling under Schedule to the Central Excise Traffic Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged on the ground to prove the goods were supplied in favour of BHEL have been delivered at site at Madhya Pradesh for use in the project and the project being financed by the prescribed organisation and approved by the Government as a World Bank Aided Project is not conclusively established. (b) CCE(A) are travelling beyond the notice issued. A perusal of the notice and the order of the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer, certifying the project to be having approval of Government of India especially as regards the subject supply as per BHEL contract. (d) Since goods supplied, are exempt, the certificates produced and the contract between BHEL & NTPC, accepting the appellant to be a sub-contract supplier, the project being an approved project as per Certificate of Ministry of Power, Government of India, then t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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