2019 (5) TMI 912

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....ber 2006, has despatched 4807.05 Mtrs of seamless pipes to M/s Hydril Jindal International Pvt. (M/s HJIPL) without payment of duty on the basis of project authority certificate issued to the Appellant. The clearances were made without payment of duty by availing exemption Notification No.6/2006-C.E., dt.1.3.2006. Alleging that the Appellant is not eligible to the benefit of Notification No.6/2006- C.E., dt.1.3.2006 since the goods were not supplied directly to the contractor, duty amounting to Rs. 11,18,208/- was demanded with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal.....

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.... Ponicherry - 2008 (223) ELT 429 (Tri-Chennai). 4. The learned A.R. for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. There is no dispute of the fact that the main contractor M/s HJIPL has supplied the goods against international competitive bidding to M/s Jubilant Oil & Gas Ltd in respect of oil exploration of Cauveri block. The project authority certificate was issued in the name of M/s HJIPL, who in turn, procured the material from the Appellant, on the strength of the said project authority certificate. The quantity and quality of seamless pipes mentioned in the said project authority certificate has been undisputedly supplied by the Appellant to M/s HJIPL. ....

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....f Notification No. 21/2002-Cus. (Sr. No. 400). Notification No. 6/2006-C.E. Sr. No. 91 only makes it possible to procure such goods locally without payment of excise duty if BHEL so desires and BHEL opted for local procurement from the assessee-appellants. So, naturally the assessee-appellants should be eligible for exemption under Notification No. 6/2006-C.E. (Sr. No. 91). Prima facie, the deemed export benefits dealt within para 8.6.1 and 8.6.2 deal with incentive granted by DGFT and not exemption granted by Ministry of Finance and there is no reason to refer to those conditions so long as they are not referred to in the Notification claimed. The main point to be noticed is that relief from excise duty is not granted through the mechanism....