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2014 (8) TMI 703 - AT - Central ExciseMega Power project - Exemption to sub-contractor - Benefit of duty exemption under Notification 6/2006-CE dated 01/03/2006 - Revenue contends that as a sub-contractor, assessee had not been awarded the contract under ICB process and the goods which the appellant supplied did not qualify for Customs duty exemption under Notification 21/2002-Cus dated 01/03/2002 - Held that:- Notification 6/2006 nowhere stipulates that the supplier of the goods should participate in the tariff based competitive bidding. The only condition stipulated is that the ultra mega power projects for which the goods are supplied and from which the power procurement had been tied up should be through tariff based competitive bidding and an officer not below the rank of Chief Engineer in Central Electricity Authority certifies that the goods are required for the ultra mega power project and the Chief Executive Officer in the Project gives an undertaking. In the present case, there is no dispute that the Chief Engineer in the Central Electricity Authority has given the required certification and the Chief Executive Officer has given the requisite undertaking. Certificates against which the supplies made, have not been produced before the adjudicating and appellate authorities for their consideration. Benefit of Notification 6/2006 would be available even for a sub-contractor whose name figures in the contract, in respect of the goods to be supplied giving the details of the quantity, description, etc. so long as the contract is awarded under international competitive bidding process and there is no requirement of the sub-contractor participating in the international competitive bidding. Therefore, the benefit of exemption cannot be denied to the appellant in the present case so long as they fulfil the terms and conditions of the exemption Notification - Matter remanded back - Decided in favour of assessee.
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