2016 (12) TMI 985

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....isions, manufacturing PCC poles, Beams and Pipes. The appellant intimated the Department vide their letter dated 29.03.2005 that they would be clearing their excisable goods namely PCC Pipes/RCC Pipes at Nil rate of duty under the provisions of Notification No.108/95 (as amended) to M/s NCC-PNC (Joint Venture). In support, the appellant also submitted a certificate dated 18.03.2005 issued by the Managing Director, M.P. Road Development Corporation Ltd. Bhopal and countersigned by Principal Secretary (PWD) Government of M.P., without having any seal of the authority. The certificate certified that the goods namely PCC Pipes were intended to be used for rehabilitation and upgradation of Sagar Bina Road under Asian Development Bank Loan. It is....

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....hat the project was duly approved by government of India which was basic and foremost condition to claim exemption. 4. Being aggrieved the appellant is before this tribunal the learned counsel for the appellant have taken me through the notification, wherein it is provided in Para (c)(ii) as follows: "if the said project has been approved by the Government of India for implementation by the Government of a State or a Union Territory, a certificate from the executive head of the Project Implementing Authority and countersigned by the Principal Secretary or the Secretary (Finance), as the case may be, in the concerned State Government or the Union Territory, that the said goods are required for the execution of the said project, and that t....

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....ods required, the name of supplier i.e. appellant, and the authorized purchaser or the contractor of the Implementing Agency namely NCC PNC (Joint Venture). 6. Thus, all the conditions of the said notification are fulfilled for exemption. Accordingly, he prays for setting aside the impugned order and allowing the appeal with consequential benefits. 7. The learned AR for Revenue relies on the impugned order. He further states that the appellant has to fulfill not only condition number (ii) in Clause-c but also condition number (i) which is as follows: of the said project has been approved by the Government of India, a certificate from the executive head of the Project Implementing Authority and countersigned by an officer not below the ran....