Case Law Details
Tata Motors Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
CESTAT Kolkata held that central excise duty exemption available under notification no. 108/95-CE dated 28.08.1995 as amended vide Notification No.13/2008-CE dated 01.03.2008 is allowable to appellant as motor vehicle chassis are cleared to the projects funded by International Organization.
Facts- The appellant is a manufacturer of motor vehicle and motor vehicle chassis paying duty thereon. During the course of audit, it was found that during the period from December, 2010 to June, 2011, the appellant cleared 62 motor vehicles and motor vehicle chassis without payment of Central Excise duty claiming exemption from payment of Central Excise duty under Notification No.108/95-CE dated 28.08.1995 as amended vide Notification No.13/2008-CE dated 01.03.2008.
Revenue is of the view that the appellant is not entitled for the benefit of exemption Notification No.108/95-CE dated 28.08.1995 as amended vide Notification No.13/2008-CE dated 01.03.2008. Therefore, a show-cause notice was issued to the appellant and demand of duty was confirmed by way of impugned order. Aggrieved by the said order the appellant is before the Tribunal.
Conclusion- Held that the benefit of exemption Notification against Notification No.108/95-CE dated 28.08.1995 as amended vide Notification No.13/2008-CE dated 01.03.2008, is given by this Tribunal, therefore, following the said decision, we allow the exemption under Notification No.108/95-CE dated 28.08.1995 as amended vide Notification No.13/2008-CE dated 01.03.2008 as the appellant has cleared the Chassis in question to the projects funded by International Organization.
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