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2018 (9) TMI 1568 - CESTAT CHENNAISupply of items for setting up independent thermal power plant - Supply against International Competitive Bidding (ICB) - Benefit of Sl. No. 91 of N/N. 06/2006-CE dt. 01.03.2006 denied - goods required for setting up of Mega Power Project are exempt from payment of customs duty on import under Sl. No. 400 of N/N. 21/2002-Cus. dt. 01.03.2002 Held that:- Identical issue decided in the case of BHARAT HEAVY ELECTRICALS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE CHENNAI III COMMISSIONERATE [2018 (8) TMI 1566 - CESTAT CHENNAI], where it was held that It is unequivocally clarified by the Ministry that power project is not a mere expansion of existing power project, but is an independent power project, which is newly setup. Further as per N/N. 12/2012-Cus. Dt.17/3/2012, the said power project is specified in Entry 53 of the List 32A - but for the change in the name of the project, the contractor, contractee and the purpose of the contract examined in the earlier Final Order remain the same. Going therefore by the maxim res judicata pro veritate accipitur, the appellant should succeed. Appeal allowed - decided in favor of appellant.
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