Benefit of Notification 108/95-CE cannot be denied if no evidence of removal of goods before project completion

L & T Construction Equipment Ltd. Vs Principal Commissioner (CESTAT Bangalore) CESTAT Bangalore held that in the absence of any evidence regarding removal of the goods before completion of the project, the benefit of Notification No.108/95 CE dated 28.08.1995 amended vide Notification No.13/2008 CE dated 01.03.2008 cannot be denied. Accordingly, demand set aside. Facts- Appellant had cleared hydraulic excavators to contractors/construction companies claiming exemption under Notification No.108/95 CE dated 28.08.1995 amended vide Notification No.13/2008 CE dated 01.03.2008. Alleging violati...