Exemption Denial Overturned: Lack of Evidence on Capital Goods Usage Leads to Demand Dismissal.

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....Demand of duty by denying the benefit of exemption - Capital goods for specific use - Merely based on presumption that few of the hydraulic excavators procured from appellant have been withdrawn from the project, few are in the process of being withdrawn and others to be withdrawn once the project is completed, no finding can be made to deny the benefit of ibid notification - There is no averment in SCN or impugned order regarding date of sale, date of removal of the goods and date of completion of the project - Demand set aside - AT....