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2023 (7) TMI 660 - AT - Central ExciseClearances made to Mega Power Projects under International Competitive Bidding - Final product supplied against the international competitive bidding - intermediate goods - Denial of benefit of N/N. 67/95-CE dt. 16.03.1995 as the final products are exempted from the whole of duty of excise - whether the appellant is liable to pay duty on intermediate goods? HELD THAT:- The Tribunal after following the decision in the BHARAT ALUMINIUM CO. LTD. VERSUS COMMISSIONER OF C. EX., RAIPUR [2017 (4) TMI 276 - CESTAT NEW DELHI], the decision in M/S. KEI INDUSTRIES LTD., N HASHMI VERSUS COMMISSIONER OF CENTRAL EXCISE [2016 (12) TMI 532 - CESTAT NEW DELHI] held that duty demanded on intermediate products cannot sustain. It is not in dispute that the clearances were made to Mega Power Projects under International Competitive Bidding. Following the decision, it is held that the demand confirmed by impugned orders in Appeal Nos.E/40280-40282/2016 cannot sustain and requires to be set aside. Appeal allowed.
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