CST LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, HYDERABAD

JUDGEMENT

(1.) THE appellant was a sub -contractor and they had made supplies of goods to the Main contractor who is the competitive bidder for carrying on the International Contract granted to M/s. BHEL to set up a Mega project for Kahalgaon Super Thermal Power Project. The Revenue has proceeded to deny the benefit of Notification No. 6/02 C.E. dated 1 -3 -2002 as amended by Notification No. 48/04 dated 10 -9 -2004 which is under challenge. By Stay Order No. 619 & 620/07 dated 2 -8 -2007, the Bench noted that the issue is covered in assessees own case by Final Order No. 636 & 637/07 dated 6 -6 -2007 [2007 (217) E.L.T. 513 (T)] and granted full waiver and listed the matter for final hearing.

(2.) LEARNED SDR files objection on behalf of the department. It is stated that the Revenue has not accepted the stated Tribunal Final Order and have filed writ petition before the Honble A.P. High Court. She submits that the impugned order may be confirmed. Learned counsel submits that there is no stay of the operation of the stated Tribunal Final Order. Therefore the Final Order No. 636 and 637/07 dated 6 -6 -2007 [2007 (217) E.L.T. 513 (T)] should be applied to the facts of the case.

(3.) WE have carefully considered the submissions. We notice that this very issue was the subject matter in assessees own case and this Bench by final order No. 636 -637/07, dated 6 -6 -2007 [2007 (217) E.L.T. 513 (T)] decided the matter in assessees favour. The finding recorded in para 6 are reproduced herein below :