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2018 (1) TMI 158 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 1.2.2006 - denial on the ground that the conditions laid in the Notification in respect of the certificate as required under definition has not been complied with - whether the appellant has furnished the required certificate? - Held that: - As seen from the N/N. 49/2006-Cus. dated 28.5.2006, the said condition under Sl. No. 86 has been substituted by providing with the requirement as producing a certificate that the power purchasing State undertakes to privatize distribution in all cities in that State. The appellant has produced the certificate issued by Joint Secretary, Ministry of Power, Government of India to this effect - it is very much clear that the appellant has satisfied the requirement of the certificate as per the notification. Whether the goods have been supplied under International Competitive Bidding to M/s. BHEL? - Held that: - the issue has been settled in the case of CST Vs. Commissioner of Central Excise, Hyderabad [2008 (2) TMI 755 - CESTAT, BANGALORE], wherein it has been held that goods supplied by sub-contractor to main contractor who has executed mega power project to International Competitive Bidding was also eligible for benefit of exemption 6/2000. The denial of exemption is unjustified - appeal allowed - decided in favor of appellant.
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