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2010 (7) TMI 568 - CESTAT, BANGALOREDemand - the issue involved in this case is whether appellant is eligible for the benefit of the Notification No. 6/2006 more precisely Sl. No. 91 - The Tribunal, in the case of Automatic Electric Ltd. v. CCE, Mumbai - (2004 -TMI - 53346 - CESTAT, MUMBAI), has held that the benefit of exemption under Notification 108/95-C.E. is available to a sub-contractor when M/s. BHEL is the main contractor of an approved project - Accordingly appeal is allowed The next thing to be examined is whether the goods supplied are against International Competitive Bidding - Since the goods are supplied by the appellants to BHEL, who are executing the project by International Competitive Bidding, it is very clear that the goods cleared by the appellants should be considered as “goods supplied against International Competitive Bidding - The Tribunal, in the case of Automatic Electric Ltd. v. CCE, Mumbai - (2004 -TMI - 53346 - CESTAT, MUMBAI), has held that the benefit of exemption under Notification 108/95-C.E. is available to a sub-contractor when M/s. BHEL is the main contractor of an approved project - Appeals are allowed
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