2012 (7) TMI 714

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....lra, Appraiser (AR), for Revenue   Per: S.S. Kang   The appellant-manufacturer filed this appeal against the impugned order whereby the demand is confirmed after denying the benefit of Exemption Notification No.108/95-CE dated 28.8.1995.   2. The brief facts of the case are that the appellant is engaged in the manufacture of insulated electric wire cables classifiable under....

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....ed that M/s. Sandur Manganese & Iron Ore Ltd. has been allotted the contract for completion of mini hydro project and the World Bank had issued No Objection Certificate for awarding the contract for supply of electro mechanical equipment to M/s. Sulzer Flovel Hydro Ltd. As the wires and cables manufactured by the appellant are used in the manufacture of electro mechanical equipment, which is furth....

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....duty and additional duty of excise in respect of the goods supplied to project that has been approved by the Government of India and financed by an International Organisation listed in the annexure, a certificate from an officer not below the rang of Deputy Secretary to the Government of India in the Ministry of Finance that the said goods are required for the execution of the said project and the....

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....goods were not supplied to the specified project, the benefit of the Notification is not available. In the present case, the goods were not supplied to the specified project. The goods were supplied to M/s. Sulzer Flovel Hydro Ltd., therefore we find no infirmity in the impugned order whereby the benefit of the Notification is denied.   7. In the appeal filed by the Revenue, the only chall....