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Alstom T&D (India) Ltd., Schneider Electric Infrastructure Ltd. Versus Commissioner of Central Excise And Service Tax, LTU Chennai

2016 (6) TMI 663 - CESTAT CHENNAI

Duty exemption under Notification No.6/2006-CE dt. 1.3.2006 - bidder to international competitive bid - whether the goods supplied by the appellant to Tata Projects Ltd., the international competitive bidder for use in the Mega Power Project executed .....

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No.91 read with condition No.19 therein grants excise duty/customs duty exemption to the goods meant for use in the mega power project. It does not grant exemption to any person. This simple interpretation of law attributable to the mandate of the no .....

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ct i.e. mega power project. - Hon'ble High Court of Madras in the case of CCE Pondicherry Vs Caterpillar India Pvt. Ltd. [2013 (7) TMI 244 - MADRAS HIGH COURT] held that The use of the phrase ‘supplied to the projects financed by the said United .....

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87 to 492/2010 - Final Order No. 40052-40057/2016 - Dated:- 12-1-2016 - D N Panda, Member (J) And R Periasami, Member (T) For the Appellant : Mr Joseph Prabhakar, Adv For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per D. N. Panda The precise q .....

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l grant duty exemption to such goods under Notification No.6/2006-CE dt. 1.3.2006 or the exemption shall be granted to the person using the goods in the project. 2. The department's contention is that appellant having only provided support to the .....

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cific and simple that is answerable from the terms of the notification governing the issue. The notification in terms of Sl.No.91 read with condition No.19 therein grants excise duty/customs duty exemption to the goods meant for use in the mega power .....

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