2023-VIL-1068-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Clearance of goods viz., Armour Panels and Stretcher Assembly, which are parts of helicopters, without payment of duty to M/s. Hindustan Aeronautics Ltd. [HAL] basis exemption certificates issued in terms of Notification No. 63/1995-CE dated 16.03.1995 – Show Cause Notice invoking extended period for wrong availment of benefit of exemption Notification - Duty demand on the ground that exemption under Notification No. 63/1995-CE dated 16.03.1995 is available only for the goods manufactured by HAL and other specified units and not for suppliers to HAL – HELD – the goods viz., Armour Panels and Stretcher Assembly were supplied to M/s. Hindustan Aeronautics Ltd., for Advanced Light Helicopter (ALH) Project. These goods were cleared against the exemption certification issued by M/s. HAL - the interpretation which advances the object of the Notification i.e., ALH Project for Ministry of Defence use, has to be adopted. The words “if manufactured by the following units’ are to be construed to include the manufacture of goods by the vendors or job worker or contractors and if supplied to the specified unit for utilization for ALH Project, this interpretation is purposeful and constructive – further, the appellant has cleared the impugned goods on the basis of the exemption certificates given by the officials of M/s. HAL and all the details were furnished in the invoices and in the ER-1 returns - As such, no suppression with an intent to evade duty is attributable to the appellant. So, the demand of duty invoking extended period is not legal and so not sustainable – the impugned order is set aside and appeal succeeds on merits as well as on limitation
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