Appellant granted exemptions for defense supplies & Jindal Power Ltd. waiver, pending appeal. Certificate needed for Water Supply projects.

The appellant was found prima facie eligible for the exemption under Notification no. 63/95-CE for supplies to defense, as goods supplied to Bharat Earth Movers Ltd. for further manufacture and supply to defense were deemed eligible. However, the benefit under Notification no. 3/2004-CE for Water Supply projects was denied due to the appellant's failure to produce the required certificate from the designated authority. Nonetheless, the appellant was found prima facie eligible for exemption under Notification no. 6/2006-CE for supplies to Jindal Power Ltd., with a waiver granted for pre-deposit of dues adjudged against them, and recovery stayed during the appeal process.

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Issues:
- Benefit under Notification no. 63/95-CE for supplies to defense
- Benefit under Notification no. 3/2004-CE for Water Supply projects
- Benefit under Notification no. 6/2006-CE for supplies to Jindal Power Ltd.

Benefit under Notification no. 63/95-CE for supplies to defense:
The appellant, a manufacturer of Material Handling Equipment, cleared goods to M/s Bharat Earth Movers Ltd. (BEML) claiming benefits under various notifications. A show cause notice was issued proposing denial of benefits under Notification no. 63/95-CE. The Tribunal considered the scope of the notification and previous judgments, concluding that goods supplied to BEML for further manufacture and supply to defense are eligible for the benefit. The appellant was found prima facie eligible for this exemption.

Benefit under Notification no. 3/2004-CE for Water Supply projects:
Regarding the claim under Notification no. 3/2004-CE for supplies to Water Supply projects, the appellant failed to produce the required certificate from the designated authority. Instead, a certificate from the Chief Engineer, Kerala Water Authority was submitted. As the notification specifies the authority for issuing the certificate, the appellant's failure to comply with this condition led to the denial of the benefit under this notification.

Benefit under Notification no. 6/2006-CE for supplies to Jindal Power Ltd.:
For supplies to Jindal Power Ltd. under Notification no. 6/2006-CE, the appellant supplied goods for a 1000 MW power plant at Raigad and produced the necessary project authority certificate. The Tribunal found the appellant prima facie eligible for exemption under this notification. Except for supplies to Water Supply Projects, the appellant successfully demonstrated a prima facie case for the waiver of pre-deposit of the dues adjudged against them. The Tribunal granted a waiver from pre-deposit of the balance of dues and stayed recovery during the appeal process.

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