Motor vehicle chassis cleared to projects funded by International Organization is exempt from excise duty

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 cle...