AI Drafter 
TaxTMI 
TaxTMI 
2023 (10) TMI 674
X X X X Extracts X X X X
X X X X Extracts X X X X
....,80,000/- without any payment of central excise duty availing benefit of Notification No. 15/2010 - CE dated 27.02.2010 pursuant to condition (i) of Notification No 15/2010- CE dated 27.02.2010. The appellant had submitted a letter dated 22.10.2010 addressed to the Assistant Commissioner of Central Excise Division III, Ahmedabad- II enclosing a self-certified copy of certificate No. 24/34/2011-12-PVSE dated 23.08.2011 issued by the Ministry of New and Renewable Energy, New Delhi. On perusal of the said letter and copy of certificate, it was observed that the said certificate was specifically marked/endorsed to the Superintendent/Assistant Commissioner/ Deputy Commissioner of Central Excise Range III (AR-1, Changodhar), Sarkhej Highway, Ahme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dressed as Changodhar, the exemption cannot be denied as other details and corroborative evidence such as invoices clearly shows that the goods were supplied by the appellant's Odhav unit to the concerned project i.e. Waa Solar India Pvt Ltd, therefore, the exemption cannot be denied. 3. Shri Ajay Kumar Samota, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that both the lower authorities have denied the exemption on the ground that the appellant have violated the condition of Notification No 15/2010-CE in as much as the address of the Superintendent/ Assistant Commissioner/ D....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oods were supplied by the appellant's Odhav unit to the concerned project for which the certificate was issued. Therefore, in our considered view the condition of the notification is clearly fulfilled and the address of the Superintendent/ Assistant Commissioner/Deputy Commissioner given in the certificate was inadvertently mentioned. Only on that basis, the fact that the Certificate was indeed issued in favour of the Appellant's Odhav unit for supply of goods by the Odhav unit to the Project Waa Solar India Pvt Ltd I not in dispute. Therefore, merely for the small error in the certificate, the benefit of Notification No 15/210-CE cannot be denied. Therefore, we hold that the impugned order is not sustainable. 5. Accordingly the impugned....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Madhav Infra Prjects Private limited, Vadodara, as per the details given in Annexure and also as mentioned below:- 2. Proforma invoice No. & Date 702D028 dated 01.06.2011 Total Invoice value (in Rs.) 79,80,000 The items contained in the Annexure duly certified by the manufacturer, promoter/ developer, their Chartered Engineer and State Designated Agency - Gujarat Energy Development Agency (GEDA) Gandhinagar, are required for initial setting up of a project or facility for the generation of power using solar energy. The manufacturer(s)/ Developer has given undertaking on the correctness of the information furnished and copies of their signed and stamped Proforma invoice(s) duly counter signed and st....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ra SL Name of items being procured Purpose of No Type a requirement " 1 1 Contac Purchase ceder No. &Date Quantity in matric unidal Central Excise CF value Nor Tall beading in Eupees Total exemption fra Excise Duty Nurbers 10 1 of product applicable Description Technical Specifications 1 8 Excise 1. 16 MVA ONAN Low Low, 16 MVA V Switchylectrical Four winding 0.2411 KV Distribution (Internal Powering double storey Transformer for 111V Evacuatio Transformer Switchyard (0.324211) Total 1) MIPPUILEMVA (Sever) 8504 22 19 79.80.000 10.3% 821,940 TRANSFORMELFORMISS F003 (Date-230611) WAANIPPLAGREED ENT Date-1502....
X X X X Extracts X X X X
X X X X Extracts X X X X
....with this condition we shall pay amount equivalent to the diference between the duty leviable on the manufactured goods but for the exaption under this Notification and the already paid at the time of supplyprocurezent (4) We have not applied for emise duty exemption for above said items earlier to any of Departmel Ministry of Central Government and there is no duplication in tamil being supplied in case exemption has earlier ben also taken for some items from MNRE YODHAV UNIT 233 GVMM Industrial Estate, Odalar) With name, address & seal ./DC AHIMAR RAZA Scrist और I have CHARTERED ENGINEER CERTIFICATE city requirements of new materials, componenta et: vith regard to their technical descripti....