DEE DEVELOPMENT ENGINEERS LTD. Vs. CCE

JUDGEMENT

(1.) Appellants filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 108/95 -CE dated 28.8.95 was denied to the appellants.

(2.) Brief facts of the case are that appellants are engaged in the manufacture Accessories for Boilers and Tube or Pipefittings of Iron and Steel. The appellants cleared the goods without payment of duty, claiming the benefit of Notification No. 108/95 -CE dated 28.8.95, to M/s. Thermax Babcock and Wilcox Limited and the goods were further supplied to M/s. Kakatia Cement Sugar and Industries Limited who were executing Project, which is financed by Asian Development Bank. The appellants claimed the benefit of Notification No. 108/95 -CE dated 28.8.95 on the ground that goods were supplied to the Project, which is financed by Asian Development Bank.

(3.) The benefit was denied on the ground that appellants had not produced any certificate granted by the Project Implementing Authority in favour of the appellants.