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2012 (12) TMI 103 - CESTAT, NEW DELHIDenial of exemption at Sr. No. 91 of Notification No. 6/2006-C.E., - exemption was available to all goods supplied against International Competitive Bidding subject to condition that the goods in question should have been eligible for exemption from duties of Customs when imported into India – Held that:- Deemed export benefits dealt within para 8.6.1 and 8.6.2 deal with incentive granted by DGFT and not exemption granted by Ministry of Finance and there is no reason to refer to those conditions so long as they are not referred to in the notification claimed - relief from excise duty is not granted through the mechanism of deemed export but administered through exemption notification issued - Revenue has not made any case that any of the conditions specified in the exemption notification is not fulfilled - exemption cannot be denied for the reason that sub-contractor did not take part in International Competitive Bidding - waiver of pre-deposit allowed
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