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2019 (5) TMI 912 - AT - Central ExciseSupply of goods against international competitive bidding - seamless pipes - benefit of N/N. 6/2006-C.E., dt.1.3.2006 - denial of benefit on the ground that the goods were not supplied directly to the contractor - HELD THAT:- There is no dispute of the fact that the main contractor M/s HJIPL has supplied the goods against international competitive bidding to M/s Jubilant Oil & Gas Ltd in respect of oil exploration of Cauveri block. The project authority certificate was issued in the name of M/s HJIPL, who in turn, procured the material from the Appellant, on the strength of the said project authority certificate. The quantity and quality of seamless pipes mentioned in the said project authority certificate has been undisputedly supplied by the Appellant to M/s HJIPL. The sole reason for denying the benefit of said exemption to the Appellant is that the supplies were not made by them directly through international competitive bidding; also they have not satisfied the condition No.19 appended to the said notification - In our view, the supply of the goods to the project in the present circumstances cannot disentitle them from the benefit of notification. In absence of any contrary evidence to the fact that the pipes in question had not been supplied to the project and used in the project, benefit cannot be denied - appeal allowed - decided in favor of appellant.
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