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2016 (9) TMI 283
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....shra DR for the Respondent ORDER The brief facts of the case are that the appellant is engaged in the manufacture of excisable goods, namely, M.S. CTD Bars. During the month of July 2004 and March 2005, the appellant had cleared 85.755 MT of said excisable goods, claiming exemption from payment of duty in terms of Notification No. 108/1995-CE dated 28.08.1995. The Central Excise ....
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....fication cannot be denied. It is his further submission that simply non-mentioning of the name of the appellant in the certificate cannot be a defensible ground to deny the benefit of exemption notification. To support his stand that the duty exemption contained in the notification dated 28.08.1995 is available to the appellant, the Ld. Advocate has relied on the decisions of this Trib....
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....005 (192) E.L.T. 23 (S.C.)] and UOI vs Ganesh Metal Processors Industries [2003 (151) E.L.T. (S.C.)]. 4. We have heard the Ld. Counsel for both the sides and perused the records. 5. Notification No. 108/95-CE dated 28.08.1995 exempts the goods supplied to United Nations or an International Organization for their official use or supplied to the projects financed by the said United....
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....NS Construction Ltd. should be considered as proper and valid for the purpose of claiming duty exemption contained in the notification dated 28.08.1995. The facts involved in the decision cited by the Ld. Advocate are different from the facts of the present case inasmuch as in those decided cases the nexus was established between the parties to the contract to demonstrate that the goods supp....