TMI Blog2018 (11) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... ion - Held that:- The appellant produced due certification from project authorities and there is no dispute regarding supply of goods to the project as per ICB. In such situation, the claim of the appellant for exemption under Sl. No. 336 cannot be declined. It is not for the Revenue to insist that the appellant should avail another exemption though applicable to the appellant. The same is at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he main contractor who further sub-contracted the work to the appellant. The appellant claimed exemption under Sl. No. 336 of Notification 12/2012-C.E., dated 17-3-2012, as amended. The Revenue objected to the said exemption on the ground that the supplies made to mega power projects are identified and listed under Sl. No. 338 of the very same notification. As the specific exemption is available t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute regarding supply of goods to the project as per ICB. In such situation, we note that the claim of the appellant for exemption under Sl. No. 336 cannot be declined. It is not for the Revenue to insist that the appellant should avail another exemption though applicable to the appellant. The same is at the choice of the appellant. We find no reason for denial of the said exemption. In this c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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