2018 (2) TMI 1549

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kranti Rathi, Adv.) For The Respondent : Sh H.C. Saini, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. BSP/EXUSE/COM/000/014/2016 dated 20.07.2016 passed by the Commissioner of Central Excise, Raipur. The period in dispute is April 2013 to August 2013. 2. The brief facts of the case are that, duri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cation No. 41/11 dated 18.11.2011, no other ground is taken in the present appeal. Regarding exemption, she submits that the site was allotted by M/s Jindal Power Ltd. and the goods were manufactured exclusively for M/s Jindal Power Ltd. All goods were fabricated at the site of the work for using the same in the construction work at such site. She also submits that for the earlier period from Marc....