9911796707
TMI Blog2012 (11) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ignee as M/s. OPG Power Generation Pvt. Ltd., Chennai claiming exemption from excise duty under Sr. No. 91 of Notification No. 6/2006-C.E., dated 1-3-2006. This exemption is available subject to the condition that the goods are eligible for exemption under Notification No. 91/2004-Cus. from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 and additional customs duty leviable under Section 3 of the Customs Tariff Act when imported into India. This exemption is available to all goods supplied against International Competitive Bidding. M/s. Shriram EPC Ltd. was the contractor who took part in such bidding and the Appellants were sub-contractor for such project. The Appellants applied for Advance Authorisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. 4. The Counsel for the Appellants points out that there is no dispute that the goods supplied by them were used by the Project Authority for a project satisfying the conditions laid down for availing the benefit under the exemption Notification No. 6/2006-C.E. at Sr. No. 91 read with Notification No. 91/2004-Cus. He points out that as per explanation in the said notification "material" will include components also. As per the explanation for 'final goods' in the notification goods supplied to power projects will be covered. They are supplying components for goods to be supplied by the main contractor. Further he points out that such a major project cannot be undertaken by using goods manufactured entirely by any one contractor a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Export Policy under which provisions such supplies are treated as "deemed exports" and are eligible for relief from terminal excise duty. It is for such deemed exports they have been given advance licence. 8. Ld. A.R., on the other hand, has argued that an importer becomes eligible for exemption under the Customs Notification No. 91/2004-Cus. only when there is an advance licence and since the advance licence in this case was granted only after supply of goods no exemption could be availed on the impugned goods. He also stresses on the point that the Customs exemption is for material required for manufacture of final goods and that the Appellants have supplied final goods itself and they cannot claim the exemption under the said cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
