TaxTMI 
TaxTMI 
2024 (7) TMI 995
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....ja at Savli Dist. Vadodara. That M/s. Delhi Metro Rail Corporation Ltd. (DMRC) had awarded a contract to the appellant for supply of Metro Railway coaches and parts thereof. These imports of DMRC have been exempted by the Ministry of finance, Government vide Notification No.21/2002-Cus. read with 119/2006-Cus of India for exemptions for the purpose of the Central Excise Duty. The contract has been awarded to the appellant after following the process of International Competitive Bidding (ICB). The appellants are eligible to claim exemption from payment of whole of duty of Central Excise in respect of all items of equipment, including machinery, and rolling stock for use in the specified DMRC projects. The exemption has been notified at Sr. N....
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....ot be invoked. 2.2. He further argued that when the appellant have cleared goods to DMRC under Duty Exemption Certificate issued by DMRC under Sr. No. 90 of Notification no. 6/2006-CE, the benefit of Sub-Rule (6) of Rule 6 of CCR, 2004 read with Sr. No 91 of Notification 6/2006-CE cannot be denied to the appellant. He argued that if benefit is available under two different categories of the Notification, failure in one category cannot result ineligibility in the other category. He relied on the decision of Hon'ble Apex Court in the Share Medical Care V/s. UOI-2007 (209) ELT 321 (SC.) and in case of HCL Ltd. V/s. CCE-2001 (130) ELT 405 (SC). He further pointed out that under the similar circumstances, where supplies have been made by a sub-....
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....CR, 2004. Provides an exception from Rule 6 of CCR, 2004 for such supplies. "(6) The provisions of Sub-Rules (1), (2) (3) & (4) shall not be applicable in case the excisable goods removed without payment of duty are either (i)... (ii). (vi) all goods which are exempt from duties of Customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the Additional Duty leviable under Sub-Section (1) of Section 3 of the Customs Tariff Act, when imported into India and are supplied (a) against International Competitive Bidding in terms of Notification No.6/2006-CE dated the 1" March 2003." From the above scheme, it is amply clear that where the goods are obtained for a contract which is obtained under Intern....
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....he same i.e., cenvated inputs, in the manufacture of excisable goods intended for DMRC Project Also, Shri H.C. Shah in his statement dated 13.10.2009 has inter alia admitted "that since they were also manufacturing similar excisable goods on their own account after availing the Cenvat Credit on the inputs and the finished excisable goods manufactured there-from were exported to Germany for being used in manufacture Metro Rail coaches, the duty-paid inputs procured for such purposes have been utilized in the manufacture of goods supplied on behalf of M/s. DMRC without reversing applicable Cenvat Credit. These all facts lead to the conclusion that they had not procured the goods by or on behalf of Delhi Metro Rail Corporation Ltd. As such, it....
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.... can be shown, if there is a failure to comply with some requirements which ire directory in nature, the non- compliance of which would not affect the essence or substance of the notification granting exemption. In Novopan Indian Ltd. (supra), this Court held that a person, invoking an exception or exemption provisions, to relieve him of tax liability must establish clearly that he is covered by the said provisions and, in case of doubt or ambiguity, the benefit of it must go to the state. (xvi). A Constitution Bench of this Court in Hansraj Gordhandas v. H.H. Dave (1996) 2 SCR 253, held that such a notification has to be interpreted in the light of the words employed by it and not on any other basis. This was so held in the context of t....
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....3 (S.C.)= (2011) 1 SCC 236] a Constitution Bench of this Court considered the decisions of this Court in Thermax Private Limited v. The Collector of Customs (Bombay), New Customs House (supra) and Collector of Central Excise, Jaipur v. J.K. Synthetics (supra) and held that a provision for exemption, concession or exception, as the case may be, has to be construed strictly and if the exemption is available only on complying certain conditions, the conditions have to be complied with. In the aforesaid decision, the Constitution Bench further held that detailed procedures have been laid down in Chapter X of the Rules so as to curb the diversion and utilization of goods which are otherwise excisable and the plea of substantial compliance or int....