Notf. 108/95-CE - notification requires that officer should certify that said goods are required for execution of project and that said project has duly been approved by GOI - certificate not in name of manufacturer is no reason to deny benefit
IN respect of excisable goods cleared in terms of notification 108/95-CE, a SCN was issued seeking denial of the exemption on the ground that the assesse had not submitted the documentary evidence as prescribed in the notification.
The assesse produced the certificate before the adjudicating authority and the proceedings were dropped. Revenue was not satisfied with the ‘certificate' and took the matter to the Commissioner (A) where they lost.
So, the Revenue is before the CESTAT.
The Bench observed -
"5. We find that as per the benefit of Notification no. 108/95 dt. 28.8.1995, the project has to be proved by the Government of India and certificate from the specified officer is required in respect of the goods that the same are required for the execution of the said project.
6. Both the authorities below held that applicant produced the necessary certificate that the goods in question are required for the project by the Government of India. Before us only objection raised by the Revenue is that certificate was not in the name of present respondents. From the reading of the notification, we find that the certificate is to be in respect of the goods that the same are required for the project. As the respondents has produced necessary certificate, which is accepted by the authorities below that goods in question are for the project approved by the Government of India. Therefore, we find no merit in the appeal. The appeal is dismissed."
Hope Revenue is satisfied.