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2016 (7) TMI 650 - AT - Central ExciseSupply of goods against ICB - Eligibility of exemption under Notification No. 6/2006-CE dated 01.03.2006 r/w amended Notification No. 46/2008-CE dated 14.08.2008 treating that the goods supplied are for setting up of ultra mega power project - need to Maintain separate accounts when common inputs are used in manufacture of both dutiable and exempted goods - Held that:- On perusal of records it is seen that competant authority has issued certificate that the goods are exempt from duty as per Notification No.46/2008 dated 14.08.2008. This Notification says that the goods are exempted from duties of customs leviable under First Schedule of Customs Tariff Act, 1975 and additional duty leviable under Section 3 of the CTA when imported into India. When goods manufactured in India are supplied against ICB, such goods would be eligible for full duty exemption as per this notification. This point has been clarified by the Co-ordinate Bench of Tribunal in the case of Bharat Heavy Electricals Ltd., case (2015 (7) TMI 225 - CESTAT NEW DELHI). Commissioner (Appeals) has erred in holding that the provision of Rule 6(6)(vii) is applicable only w.e.f. 27.02.2010. Also see Areva T & D India Ltd. [2014 (3) TMI 703 - CESTAT CHENNAI ] - Decided in favour of assessee
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