2018 (10) TMI 77

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....the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : The appellants have made a request to decide the appeal on merits. Accordingly we have gone through the impugned order and have heard ld.A.R. for the Revenue. 2. As per facts on record the appellant is engaged in the manufacture of galvanized steel tubes and pipes falling under c....

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.... range Superintendent, who raised objections on the ground that the project against international competitive bidding was placed upon M/s. Reliance Infrastructure Ltd. (main contractor) and the appellant's name is not appearing as a sub-contractor. In response the appellant submitted a certificate issued by M/s. Reliance Infrastructure Ltd. showing the description and quantity of goods to be suppl....

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.... After going through the impugned orders we find that the goods in question were cleared by the appellant under seven invoices showing the consignment of the same directly for delivery at the project site i.e. Raghunathpur Thermal Power Project. It is also a fact that the main contractor i.e. M/s. Reliance Infrastructure Ltd. have issued a certificate in favour of the appellant vide its reference ....

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....pect of goods cleared for execution of project. For arriving at the above finding Tribunal relied upon the precedent decision of the Tribunal in the case of CST Ltd. v. CCE, Hyderabad-I [2007 (217) E.L.T. 513 (Tri.)]. We may also refer to the Kolkata Bench's decision in the case of Ramsarup Utpadak Unit-II v. CCE, Kolkata-III [2012 (283) E.L.T. 425 (Tri.), wherein after taking note of various prec....