CCE Vs. G. JIJITH KUMAR,

JUDGEMENT

(1.) THESE appeals relate to claims for refund of excise duty in terms of Notification No. 32/05 -CE as amended by Notification No. 35/05. These notifications exempted cement and steel purchased for construction of houses for tsunami victims mainly by Non -Governmental Organizations (NGOs) from excise duty subject to evidence of payment. The Notifications are reproduced below:

(2.) THE exemption contained in this notification shall apply only if the said goods are used in construction of houses, including temporary shelters (hereinafter referred to as such houses) by Non Government Organization or Voluntary Agency or Private -Public Enterprise or Rehabilitation Organization or Trust or any agency, approved by the concerned State or Union Territory Government (hereinafter referred to as approved construction agencies), for constructing such houses in the said areas, for rehabilitation work.

(3.) THE amount of refund shall not exceed 6% of the cost of construction or Rs. 9000 per house constructed, whichever is less, in any case.