2008 (4) TMI 144

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.... Mathkar, JDR for the Appellant. Shri J.C. Patel, and B.L. Narasimhan, Advocates, for the Respondents. [Order per: Mrs. Archana Wadhwa, Member (Judicial)] - All the three appeals, one filed by the Revenue and other two filed by the assessee are being disposed by a common order in as much as the issue involved is common. The Commissioner (Appeals) in case of IRCON International Ltd. has held ....

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....egrated Systems Ltd. 2002 (147) ELT 541 (Tri-Chennai) and in case of M/s Bindawala Electrical Industries Ltd. Vs. CCE 2002 (145) ELT 698 (Tri-Kolkata).  He has also observed that other objections raised by the Revenue as regards the validity of the certificate were not part of the allegations made in the show cause notice and as such cannot be allowed to be raised in the appeal before him.&nb....

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....ayment of duty and the same were issued in the name of the supplier and not in the name of the manufacturer, we find that an identical issue stand decided by the Tribunal in case of M/s Hindustan Colas Ltd. Vs. CCE Vadodara vide Order No.A/653/WZB/AHD/2007, dt.29.3.07. [2007 (219) E.L.T. 430(T)]. Para 6 of the said judgment dealt with the above pleas raised on behalf of the Revenue and has held as....

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....so to others who are not availing the said exemption. There is no ration to issue the certificate in the name of the supplier. Basically, the Notification is a kind of end use notification and that is meant for use in the work funded by the World Bank. There is also no stipulation in the notifications that the certificate by the project implementing authority should be in the names of suppliers of....