2004 (7) TMI 230

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....ppeal against the order in appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 108/95-C.E., dated 28-8-95 was denied to the appellants. 2. Brief facts of the case are that appellants are engaged in the manufacture of Accessories for Boilers and Tube or Pipefittings of Iron & Steel. The appellants cleared the goods without payment of duty, claiming the benefit of No....

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....d accessories were supplied by M/s. Thermax Babcock & Wilcox Ltd. and the goods in question, were cleared by appellants to M/s. Thermax Babcock & Wilcox Ltd. for further supply to the Project. In the Certificate issued by Project Implementing Authority the name of M/s. Thermax Babcock & Wilcox Ltd. as the supplier of "Steam generator" is mentioned. Therefore, the goods in question are not liable f....

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....y the Project-Implementing Authority showing the appellants as supplier of the goods, in dispute, to the specified project is produced by the appellants. The Hon'ble Supreme Court in the case of Novopan India Ltd. v. Collector of Central Excise and Customs, Hyderabad, reported in 1994 (73) E.L.T. 769 (S.C.) held that a person invoking an exception or an exemption provision to relieve him of the ta....