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2018 (11) TMI 1201 - AT - Central ExciseClearance of goods by Appellant (sub-contractor) to NTPC (for Mega Power Project) - benefit of N/N. 6/2006-CE dated 01.03.2006, read with N/N. 21/2002-Cus dated 01.03.2002 - Held that:- The respondent have complied with both the conditions as required under the exemption under N/N. 6/2006-CE and accordingly entitled to exemption from excise duty - In similar issue this Tribunal in the case of Paramount Communication Ltd. V/s CCE, Jaipur-I, [2016 (7) TMI 863 - CESTAT NEW DELHI] held in favour of the assessee under similar facts and circumstances - appeal dismissed - decided against Revenue.
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