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2017 (4) TMI 793 - AT - Central ExciseBenefit of N/N. 6/2006-CE dated 1.3.2006 - goods supplied to the sub-contractor - International Competitive Bidding (ICB) - whether the appellant being supplier of the goods to sub-contractor whose name is appearing in the PAC is eligible to exemption N/N. 6/2006-CE? - Held that: - the issue has been clarified in the Union Budget 2014-15 according to which the supplies made to the sub-contractor is also eligible for exemption N/N. 6/2006 - appeal allowed - decided in favor of appellant.
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