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2017 (3) TMI 1002 - AT - Central ExciseBenefit of N/N. 6/2006-CE dated 1.3.2006 - denial on the ground that the appellant had not participated in ICB and that he had imported the raw material - whether appellant is eligible to avail the benefit of N/N.91/2004-Cus and 6/2006-CE in respect of the goods supplied to Power Project implemented by bidding through an International Competitive Bidding (ICB)? - Held that: - similar issue was before the Bench in respect of the Notification precursors the N/N. 6/2006-CE and 91/2004-Cus in the case of CST Ltd [2007 (6) TMI 369 - CESTAT, BANGALORE], where it was held that There is always a system of sub-contractors. If we take a view that the goods cleared by sub-contractors are not entitled for exemption on the ground they are not the bidders, the very purpose of the Notification would be defeated because the main contractor will be having hundreds of sub-contractors in Mega Projects - the appellant cannot be denied the benefit of N/N. 6/2006-CE and 91/2004-Cus for the goods supplied to the Project Implementing authority for the said project - appeal allowed - decided in favor of appellant.
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