COMMISSIONER Vs. POLYCAB WIRES PVT LTD

JUDGEMENT

(1.) Commissioner of Central Excise and Customs, Vapi has filed this Tax Appeal under Section 35G of the Central Excise Act, 1944 proposing to formulate the following substantial questions of law for determination and consideration of this Court:

(2.) Heard Ms. Amee Yajnik, learned Standing Counsel appearing for the Appellant and perused the orders passed by the authorities below.

(3.) The brief facts giving rise to the present Tax Appeal are that the Respondent Assessee is engaged in the manufacture of electric wires and cables falling under Chapter 85 of the Central Excise Tariff Act, 1985. The dispute is in relation of supply of wires to M/s. Maharashtra State Electricity Board (MSEB) and M/s. West Bengal State Electricity Board (WBSEB) by availing the benefit of ex-emption Notification No. 108/95-C.E.. The said Notification exempts goods supplied to projects which are financed by the World Bank, the Asian Development Bank or any international organisation, subject to fulfillment of conditions enumerated therein. One of the conditions is that duty exemption certificate will be issued from the appropriate officers of the project and countersigned by the Principal Secretary. Such exemption certificate was issued by the Technical Director and empowered officers of MSEB and countersigned by the Principal Secretary to the Government of Maharashtra and the same was produced on record certifying that the said equipments/materials were intended for use by MSEB in the above projects. The said projects were financed by Japan Bank of International Co-operation. It is also mentioned in the said certificate that the same was being issued as per requirement under the Notification No. 108/95-C.E. dated 28th August, 1995. Similar certificates were issued by the West Bengal State Electricity Board signed by Chief Engineer and empowered officer and countersigned by the Principal Secretary from the Department of Power, Government of West Bengal. Based on the said certificates, the Respondent availed the benefit of the Notification, after duly filing classification list. RT-12 returns were also filed, which were assessed by the appropriate officers.