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2012 (11) TMI 770 - CESTAT, NEW DELHICoal based captive power plant - Exemption Notification No. 6/2006-C.E. at Sr. No. 91 read with Notification No. 91/2004-Cus. - ICB - denial of exemption for various reasons – Held that:- it is not necessary that the sub-contractor himself should take part in International Competitive Bidding in such situations to claim exemption under Notification No. 91/2004-Cus. For this we take note of the fact DGFT has given advance licence to the appellants though they have not taken part in the bidding. Further what is “final goods” for one manufacturer is raw material or component for another manufacturer and the materials supplied by the Appellants are material required by the company responsible for setting up the power plant. Prima facie, we are also not in agreement that they could not have availed the exemption prior to the date they were granted advance authorisation licence for import of raw material required by them. Further the argument of the appellants regarding relief under Chapter 8 of the Import Export Policy also has strong merit. - pre deposit waived.
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