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2017 (12) TMI 1433 - AT - Central ExciseN/N. 6/2006-CE - international competitive bidding - case of appellant is that the goods were meant only for supply against international competitive bidding and hence, asserted that thy will be eligible for the benefit of N/N. 6/2006 - Held that: - the Project Authority Certificate available on record, indicates that the goods under dispute are meant to be supplied by the appellant to the power plant being executed by Jindal Power Ltd. for the mega power plant at Raigarh. This satisfies the main condition of the N/N. 6/2006 (Sl. No.91) - in similar circumstances, the benefit of alternate N/N. 21/2002 Cus. has been held to be allowable in the decision of the Tribunal in the case of Kent Introl Pvt. Ltd. [2014 (2) TMI 633 - CESTAT MUMBAI], where it was held that So long as the goods are exempt, the condition to be satisfied by the domestic suppliers is that they should be supplied under International Competitive Bidding which the appellant has fulfilled in these appeals and is eligible for exemption - appeal allowed - decided in favor of appellant.
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