2015 (2) TMI 830

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.... For the Respondent : Shri Ranjan Khanna, DR ORDER Per Archana  Wadhwa: After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself inasmuch as the identical issue is covered by the earlier decision of the Tribunal. 2. The appellant have manufactured various boiler parts and cleared the same to Mega Power Project, by claiming exemption ....

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....Priyanka Rathi, Advocate for the appellant and Shri Ranjan Khanna, DR for the respondent, we find that the parts of boiler, being manufactured by the appellants, were Audo Weld, Beams, Bunker, Columns and Boxes, etc, which the Commissioner has held to be the General Structures, not specified in the notification and an identical question was considered by the Tribunal in the case of Ganges Internat....

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.... the Deputy/Assistant Commissioner, that the goods would be used only in the said mega power project and in the event of non-compliance of this exemption, the duty would be payable by the project developer have been produced. However, here the objection of the Commissioner is that the goods supplied - General Fabrication Structures and Auto Welded Beams and Boxes, are not covered by the descriptio....

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....liances, control gear, transmission equipments etc. In view of this, the impugned order denying exemption to the goods supplied to Prayagraj Super Thermal Mega Power Project is also not sustainable." 5. We find that the notifications in question are identical to the items being manufactured by M/s. Ganges International Pvt. Ltd. and the notification is also the same. In fact, the reasonings for d....