2012 (11) TMI 561

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nding Counsel, for the Petitioner. [Order]. - CM 2225/2012 in CEAC 3/2012, CM 2414/2012 in CEAC 4/2012, CM 2418/2012 in CEAC 5/2012, CM 2447/2012 in CEAC 6/2012 : Exemption allowed subject to all just exceptions. Application is disposed of. CM 2227/2012 in CEAC 3/2012, CM 2416/2012 in CEAC 4/2012, CM 2420/2012 in CEAC 5/2012, CM 2449/2012 in CEAC 6/2012 This is an application for co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as under : "Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on goods of the description given in the Table below, and that such goods were liable to duty of excise which was not being levied unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not be required to be paid for the period specified in column (3) of the said Table, subject to fulfilment of condition that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods on which the said duty of excise was not levied during t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ration Ltd. had contracted and called upon the respondent-assessees to construct pre-fabricated components of different segments to be used in elevated viaducts or manufacture of rings for the tunnel, launching girders and trusses in respect of a project of the said Corporation at Delhi. Delhi Metro Rail Corporation Ltd. was carrying on construction all over Delhi as the Metro Rail was being const....