TaxTMI 
TaxTMI 
2017 (11) TMI 1328
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....ariff Act, 1985. During the period May 2012 to December 2012, the appellant supplied various goods at NIL rate of duty under Notification No. 12/2012-CE dated 17-03-2012 to various Mega Power Projects. The details of the same are as under:- Sl. No. Name of Mega Power Project Details of the items supplied and quantity of the same. Amount of duty involvement/ confirmed 1. M/s. L & T MHI Boilers Pvt. Ltd. For Rajpura Mega Power Project (Punjab) Boiler supporting components namely Buckstay Structure, Beam, Rib, Link, Filler, Support Beam Longitudinal Bukstay, Boiler Stopper, Bukstay Reaction support, Support, Support Beam Assly. Buckstay Corner etc. -Quantity 692.81 MT Rs. 60,74,824/- 2. M/s. Cethar Ltd. for SKS Po....
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.... under Chapter heading No. 9801 of the Customs Tariff Act read with condition No. 86 of the said notification. Therefore, the duty of Rs. 1,33,81,142/- was demanded in respect of all the above three Mega Power Projects for the period May 2012 to December 2012 and penalty was also imposed. Aggrieved by the impugned under by the lower authority the present appeal has been filed. 2. With the above background, we heard Ms Surbhi Sinha Learned Advocate for the appellant as well as Shri S.K. Bansal Learned Representative of the Department. 3. The Ld. Counsel for the appellant submitted that in respect of items supplied for Mega Power projects covered by the Notification No. 12/2012, the benefit has been denied only for the reason that the g....
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.... for goods supplied to Mega Power Projects (Serial No. 338). Particular Serial no. gives the description of various items allowed under the notification. There is no dispute in the present case regarding the satisfaction of the condition 43 of the notification requiring the certificates from specified authorities. The Adjudicating authority as taken the view that items supplied for the two Mega Power Projects are not covered by the description in the notification. He has held that there is no evidence to substantiate the claim that goods were used to make any machinery, parts or components of any machinery. He has further held that good such as Boiler supporting structure, Bukstay Structure etc. cannot be consider as components of machine. ....
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....p of said mega power project and also an undertaking from Chief Executive officer of the project to 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 description of the goods mentioned against Sl. No. 91B of the Notification No. 6/2006-C.E. and Sl. No. 338 of the Notification No. 12/2012-C.E., as the Commissioner is of the view that "these goods are generally used for making shades and supporting structures fo....
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..... 400 of the table of Notification 21/2002, dated 1-3-2002 which reads as under:- S. No. Chapter or Heading No. or sub-heading Description of goods Standard rate Additional duty rate Condition no. (1) (2) (3) (4) (5) (6) 400 9801 Goods required for setting up of any Mega Power Project, that is to:-a) an inter-State thermal power plant of a capacity of 1000 MW or more; or b) an inter-State hydel power plant of 500 mw or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India is the Ministry of Power. Nil Nil 86 The exemption against S. No. 400 is subject to Condition 86 which reads as under:- a) if an officer not below the ....
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....exemption under Sl. No. 336 of notification 12/2012. 12. We find that the same set of facts came before the Tribunal and was decided in favour of the assessee in many cases. In the case of CORDS CABLE INDUSTRIES PVT. LTD Vs COMMISSIONER OF C.EX., JAIPUR reported as 2016(342) E.L.T. 264 (Tribunal -Delhi) held as follows: "5. We find that in the same set of facts came up for decision before this Tribunal in earlier cases. In Sarita Steels and Industries Ltd. v. CCE vide Final Orders Nos. 1076-1081/2010, dated 15-7-2010 (2011 (264) E.L.T. 313 (Tribunal), the Tribunal held that when the fact that supplies are made to mega power projects and all the conditions have been fulfilled the goods which are required for execution of mega pow....