JUDGMENT

Dr. ARIJIT PASAYAT, J.—

1.These appeals involve identical question of law and are, therefore, disposed of by this common judgment. The controversy relates to the financial year 1997-98. Post 1997-98 the tariff entry provides that the rate is nil. The basic facts are noted in the appeal filed by Continental Foundation Joint Venture-the appellant in Civil Appeal No.3139 of 2002.

2.The appellant M/s Nathpa Jhakri Power Corporation (in short ‘NJPC’) is a Joint venture between the Government of India and Govt. of Himachal Pradesh, set up for the purpose of construction of a power-project between the towns of Nathpa-Jhakri in Himachal Pradesh known as Nathpa Jhakri Power Corporation funded by the World Bank. The civil work relating to the project was allotted to three construction companies viz. M/s Continental Foundation Joint Venture (in short ‘CFJV’), M/s Nathpa Jhakri Joint Venture (in short ‘NJJV’) and M/s Jai Prakash Hyundai Consortium, (in short ‘JPHC’). The agreement was entered into by M/s NJPC and the construction companies to provide inter alia ‘mix concrete’ for execution of various items of work under the contract.

3.The Commissioner of Central Excise, Chandigarh issue