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2016 (6) TMI 663 - AT - Central ExciseDuty exemption under Notification No.6/2006-CE dt. 1.3.2006 - bidder to international competitive bid - whether the goods supplied by the appellant to Tata Projects Ltd., the international competitive bidder for use in the Mega Power Project executed by Coastal Gujarat Power Ltd. (CGPL) shall grant duty exemption to such goods under Notification No.6/2006-CE dt. 1.3.2006 or the exemption shall be granted to the person using the goods in the project? - Held that:- The notification in terms of Sl.No.91 read with condition No.19 therein grants excise duty/customs duty exemption to the goods meant for use in the mega power project. It does not grant exemption to any person. This simple interpretation of law attributable to the mandate of the notifications answers the question as above. There is no necessity to go into further detail in the absence of any contrary finding by Revenue that the appellant was not the supplier of the goods meant for use in international competitive bidding project i.e. mega power project. Hon'ble High Court of Madras in the case of CCE Pondicherry Vs Caterpillar India Pvt. Ltd. [2013 (7) TMI 244 - MADRAS HIGH COURT] held that The use of the phrase ‘supplied to the projects financed by the said United Nations or an International Organisation and approved by the Government of India' clearly shows that the condition for grant of exemption is supply of the goods towards the project and nothing beyond. - Decided in favour of assessee
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