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2016 (6) TMI 663 - CESTAT CHENNAI

2016 (6) TMI 663 - CESTAT CHENNAI - 2016 (335) E.L.T. 110 (Tri. - 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 by Coastal Gujarat Power Ltd. (CGPL) shall 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 u .....

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upplier of the goods meant for use in international competitive bidding project 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 Nations or an International Organisation and approved by the Government of India' clearly shows that the condition for grant of exemption is supply of the goods towards the .....

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in the Mega Power Project executed by Coastal Gujarat Power Ltd. (CGPL) shall 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 Tata Projects Ltd. which was bidder to international competitive bid, it shall not be eligible to get exemption as appellant is not a bidder to the international competitio .....

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