2017 (1) TMI 1483

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....Appellant. Shri M.R. Sharma, DR, for the Respondent. ORDER The present appeal has been filed against the Order-in-Appeal dated 5-8-2010 passed by the Commissioner (Appeals), Indore. The appellant is engaged in the manufacture of "Body of Motor Vehicles" falling under Chapter 87 of the first schedule to the Central Excise Tariff Act. The dispute pertains to clearance of three Vehicles with....

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.... 2. With the above background, I heard Sh. Manish Saharan, ld. Advocate for the appellant as well as Shri M.R. Sharma, ld. AR for the respondent. 3. The ld. Counsel submits that the appellant has produced the relevant certificates issued by the UNICEF. There is no dispute that the certificates cover the goods which have been cleared without payment of duty. Accordingly, he submits th....

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....s claimed that they have supplied these goods after manufacturing the same as a job worker for M/s. Eicher Motors Ltd., who in turn has supplied these goods to UNICEF. I find that even though the certificate covers the goods cleared by the appellant, since it is issued in favour of M/s. Eicher Motors Ltd., there has to be documentary proof to effect that the goods in turn have been supplied by M/s....