C.C. Vs. KERALA STATE ELECTRICITY BOARD

JUDGEMENT

(1.) THIS appeal has come before us upon remand of the matter by the Hon'ble Supreme Court vide its Order dated March 19, 2002 in Civil Appeal No. 1423 of 1999. The respondent is a Electricity Board engaged in the generation and distribution of electric power. The dispute in the present appeal is the eligibility of circuit breakers and connected items imported by the respondent to improve their transmission and distribution network. Operative portion of the remand order of the Apex Court reads as under:

(2.) THE contention of the Revenue is that the goods in question would be eligible for exemption only if the installation of the items led to the substantial expansion in the overall distribution capacity of the respondent's network, while the respondent contends that the goods will be eligible for exemption even if the substantial expansion is only in certain distribution unit. The respondent has submitted that the goods in question have been installed in 5 sub -stations and in the case of 3 of them, the expansion was from 40 to 100%. The respondent has produced a certificate dated 27.10.2004 this effect from the Chief Engineer, Transmission (North), Kozhikode. The enclosure to the certificate states the position as under:

(3.) IN view of what is stated above, we allow the respondent's claim for assessment under heading 98.01 in respect of the 9 breakers mentioned above and reject their claim in respect of the remaining breakers. The appeal is thus, partly allowed.