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2011 (3) TMI 1304 - AT - Central ExciseApplication for stay - recovery calculated @10% of the price of exempted goods payable at the time of clearance - benefit of provision under Rule 6(6)(vii)(a) of the Cenvat Credit Rules 2004 or Sl. No. 91 in the Table appended to Notification No. 6/2006-C.E.- Held that - The benefit under both the provisions is to the supplier who has succeeded in getting the contract of supply of goods by having participated in the International Competitive Bidding - Appellants are merely supplying the goods to another firm who is successful in obtaining the project work by taking part in the International Competitive Bidding in relation thereto - appellants cannot claim benefit either under the project comprised under Rule 6(6)(vii)(a) of the said Rule or under notification in question - appellants have to satisfy the requirements of rules under the Cenvat Credit as specified under the impugned order more particularly sub-rule (3)(b) of Rule 6 of the Cenvat Credit Rules 2004 - no prima facie case having been made out for total waiver of the amount demanded under the impugned order - Decided against the assessee
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