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2019 (2) TMI 79 - CESTAT CHENNAISupply against International Competitive Bidding - benefit of N/N. 6/2006-CE dated 1.3.2006 - denial on the ground that exemption was available only to M/s. VA-Tech Wabag Ltd., as they were the actual bidders and there was no certificate issued by any authority to the effect that the goods supplied by the appellant to M/s. The Eimco-KCP Ltd. were for use in International Competitive Bidding mega project - Held that:- The respondents have supplied the goods for water treatment plant for human consumption and the only ground for disallowing the benefit of Notification 6/2006 is that the respondents who is a sub-contractor has not participated in the International Competitive Bidding. It is not disputed that M/s. VA-Tech Wabag Ltd. have participated in the International Competitive Bidding. The issue as to whether the respondents themselves have to take part in the bidding has been settled in the case of Toshniwal Industries Pvt. Ltd. [2017 (5) TMI 387 - CESTAT NEW DELHI], where it was held that exemption cannot be denied for the reason that sub-contractor did not take part in International Competitive Bidding. Benefit of exemption cannot be denied - appeal dismissed - decided against Revenue.
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