TMI Blog2018 (10) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance Infrastructure Ltd. against international competitive bidding? Held that:- In the case of M/s. Sarita Steels & Industries Ltd. v. CCE, Visakhapatnam [2010 (7) TMI 568 - CESTAT, BANGALORE], it was observed that the sub-contractor, who has been appointed by the main contractor, who participated in international competitive bidding, would also be entitled to the benefit of the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1985. The appellant addressed a letter dated 13.05.2011 to their jurisdictional Central Excise officers that they have received an order for supply of their goods for 2 X 600 MW Raghunathpur Thermal Power Project, Phase-1, District-Purulia, West Bengal against international competitive bidding as per project authority certificate dated 22.08.2008 and the goods shall be supplied without payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d June 2011 and July 2011, cleared their goods without payment of duty in terms of Notification No.6/2006-CE dated 01.03.2006, based upon the letter issued by M/s. Reliance Infrastructure Ltd., Noida (main contractor). 4. Revenue being of the view that such exemption stands wrongly availed by the assessee initiated proceedings against them for confirmation of Central Excise duty of ₹ 4,01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by the appellant to the project in question. 6. As such the only question which arises is as to whether the appellants were entitled to exemption in terms of Notification No.6/2006 as sub-contractors whereas the award has been given to the main contractor M/s. Reliance Infrastructure Ltd. against international competitive bidding. We find that the said issue stands considered by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No.6/2006-CE to a sub-contractor supplying goods for implementing initial setting up of the project on the ground that the assessee had not participated in international competitive bidding is not proper inasmuch as the goods were admittedly supplied to bidders of international competitive bidding and conditions of the Notification stands satisfied. 7. Inasmuch as the issue stan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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