2013 (2) TMI 520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J. Vyas, Adv. Respondent Rep by: Shri Ganesh Haavanur, Additional Commissioner (AR) Per: P.G. Chacko: These applications filed by the appellants seek waiver and stay in respect of the adjudged dues. On a perusal of the records and hearing both sides, we are inclined to dispose of the appeals also finally. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....     (i) CEC-SOMA JV vs. CCE, Delhi-I - 2011 (267) ELT 574 (Tri.-Del.) wherein a coordinate Bench of this Tribunal allowed the benefit of the above notification to the assessee in respect of certain prefabricated components of viaduct, after holding that the exemption was not to be denied on the ground that such components were fabricated elsewhere and brought to the construction....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(N.T.) was allowed to the assessee in respect of prefabricated components brought to Delhi metro rail construction site and used in the construction of elevated viaducts.     (iv) CP Meier vs. CCE 2012 (280) E.L.T. 3 (Del.) wherein the benefit of Notification No.21/2006-C.E. was allowed to the assessee in respect of similar structural components which were manufactured by them an....