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2019 (5) TMI 460 - AT - Central ExciseSupply of various goods to Essar Power Gujarat Limited, Salaya Power Plant of 1200 MW capacity (2 X 600 MW) - goods supplied against International Competitive Bidding - Benefit of N/N. 06/2006-CE dated 01.03.2006 - HELD THAT:- There is no dispute that the appellant has satisfied all the eligibility conditions, such as, the goods covered by the Certificate issued by the authorities specified within the Notification. The only objection of the Revenue is that the goods were supplied to a projects comprising two Power Plants of 600 MW capacity each. But we find that combined capacity of the power plant at Salaya implemented by Essar Power Gujarat Limited, was 1200 MW. Similar dispute has been decided in favour of the assessee by the Delhi Bench of the Tribunal in the case of CROMPTON GREAVES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, INDORE [2015 (10) TMI 1916 - CESTAT NEW DELHI]. Benefit of notification allowed - appeal allowed - decided in favor of appellant.
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