{"id":262765,"date":"2004-05-21T00:00:00","date_gmt":"2004-05-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/v-i-p-industries-ltd-vs-cc-on-21-may-2004"},"modified":"2016-10-11T17:36:50","modified_gmt":"2016-10-11T12:06:50","slug":"v-i-p-industries-ltd-vs-cc-on-21-may-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/v-i-p-industries-ltd-vs-cc-on-21-may-2004","title":{"rendered":"V.I.P. Industries Ltd. vs Cc on 21 May, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">V.I.P. Industries Ltd. vs Cc on 21 May, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (95) ECC 153, 2004 (177) ELT 271 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, A M Moheb<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p>Jyoti Balasundaram, Member (J)<\/p>\n<p id=\"p_1\">1. The benefit of project import has been denied to the appellants herein on injection moulding machine imported and cleared by them, on the ground that it was not installed in the appellants&#8217; plant at Nashik in respect of which the project was registered under Project Import Regulations, but installed at another plant of the appellants at Nagpur.\n<\/p>\n<p id=\"p_2\">2. None appears for the appellants in spite of notice; hence we heard the learned SDR and perused the records.\n<\/p>\n<p id=\"p_3\">3. We find that in the case of CC, Mumbai v. NRB Bearing Ltd., 2003 (159) ELT<br \/>\n755, the Tribunal has held that the benefit of project import is specific to unit<br \/>\nand location as per the Regulations and since the goods were found installed in<br \/>\na unit other than at the location approved under the contract registered, the<br \/>\nbenefit was not available. The ratio of the above order is squarely applicable to<br \/>\nthe facts of the present case, even though in this case the appellants aver that<br \/>\nDGTD permission had been obtained for a new plant at Nagpur. We uphold<br \/>\nthe impugned order and reject the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai V.I.P. Industries Ltd. vs Cc on 21 May, 2004 Equivalent citations: 2004 (95) ECC 153, 2004 (177) ELT 271 Tri Mumbai Bench: J Balasundaram, A M Moheb JUDGMENT Jyoti Balasundaram, Member (J) 1. The benefit of project import has been denied to the appellants herein on injection moulding [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-262765","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V.I.P. 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