2015 (1) TMI 987

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....l, 2004), the respondent supplied goods involving duty of Rs. 69,041/- to M/s. Nagar Engineering Co., Katewa Bhawan, M.I. Road, Jaipur without payment of duty by claiming the benefit of exemption Notification No. 108/95-C.E., dated 28-8-1995. The department was of the view that this exemption has been wrongly claimed inasmuch as the exemption notification No. 108/95-C.E is available in respect of the excisable goods supplied to a project financed by the World Bank through a loan or any other International Organization subject to conditions that the project has been approved by the Government of India for implementation by the State Government and a certificate from the Executive Head of the Project Implementing Authority and countersigned b....

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....under Notification No. 108/95-C.E. is not admissible as the exemption certificate issued by the project implementing authority mentions "M/s. K. Rama Krishna Contractor Pvt. Ltd.", as the contractor for the project financed by the Asian Development Bank, while the invoices issued by the respondent are not in the name of this party. 4. Shri K.L. Handa, Consultant, ld. Counsel for the respondent, pleaded that while exemption certificate mentions "M/s. K. Rama Krishna Contractor Private Limited, Hyderabad" as the contractor for the project, M/s. K. Rama Krishna Contractor Private Limited had procured the required goods from the respondent through M/s. Nagar Engineering Co., Jaipur, that this is clear from the invoices issued by the res....