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M/s. Alstom T&D India Ltd. and Schneider Electric Infrastructure Ltd. Versus LTU, Chennai

2015 (4) TMI 454 - CESTAT CHENNAI

Supply of circuit breakers, control panels and relays along with mandatory spares under International Competitive Bidding (ICB) - whether the appellants are eligible for exemption Notification No. 6/2006 dated 1.3.2006 - Held that:- issue stands settled by the decision of this Tribunal in the appellant's own previous case and the Revenue has accepted the said order - Respectfully following the decision of the Tribunal in the appellant s own case, I set aside the order passed by learned Commi .....

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dition, due to demerger with M/s. Schneider Electric Infrastructure Ltd., the appellant has prayed that the cause title should reflect both the names and amended as Alstom T&D India and Schneider Electric Infrastructure Ltd. Accordingly, both the miscellaneous applications are allowed and Registry is directed to amend the cause title as Alstom T&D India Ltd. & Schneider Electric Infrastructure Ltd. 2. After disposing the miscellaneous applications, the main appeals are taken up for h .....

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d on the said mandatory spares cleared as such and also demanded interest and imposed penalty under Rule 15. By the impugned orders, the Commissioner (Appeals) has upheld the adjudication orders. 3. The learned counsel for the appellant reiterated the grounds of appeals and submits that the issue relates to the period March 2005 to June 2009. He further submits that the issue stands settled by the decision of the Tribunal vide Final Order No. 181 & 182/2012 dated 2.3.2012 in their own case. .....

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1 & 182/2012 dated 2.3.2012 and the Revenue has accepted the said order. Para 4 of the said order is reproduced below:- 4. After hearing arguments from both sides, I find that under the CENVAT Credit Rules, when any goods are supplied duty-free, the assessee is required to ordinarily reverse the credit or pay 10% of the value of the exempted goods. However, there are exceptions provided under Rule 6(6) of CENVAT Credit Rules. One such exception under Rule 6(6)(vii) applies to goods supplied .....

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