TMI Blog2019 (5) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... ssar Power Gujarat Limited, was 1200 MW. Similar dispute has been decided in favour of the assessee by the Delhi Bench of the Tribunal in the case of CROMPTON GREAVES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, INDORE [ 2015 (10) TMI 1916 - CESTAT NEW DELHI] . Benefit of notification allowed - appeal allowed - decided in favor of appellant. - Ex. Appeal No.78316 of 2018 - FINAL ORDER NO.75423/2019 - Dated:- 10-4-2019 - MR. P.K. CHOUDHARY, MEMBER (JUDICIAL) And MR.V. PADMANABHAN, MEMBER (TECHNICAL) Shri N. K. Chowdhury, Advocate for the Appellant Shri S. S. Chattopadhyay, Authorized Representative for the Respondent ORDER PER V. PADMANABHAN : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 The case of the appellant is argued by Shri N. K. Chowdhury, ld. Advocate. He submits that Essar Power Gujarat Limited, Salaya Power Plant had the status of Mega Power Project inasmuch as the capacity of power plant was 1200 MW. He submits that the Certificate issued by the Ministry of Power, Government of India, grants the Status of Mega Power Project certifying the capacity as 1200 MW. Hence, he submits that the benefit cannot be denied to the appellant. He submits that the Notification No.6/2006-CE dated 01.03.2006, was succeeded by Notification No.12/2012-CE dated 17.03.2012, which had similar wordings. This Notification was further amended by Notification No.34/2002-CE dated 10.09.2012. The amendment has clarified the capacity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Jamnagar, Gujarat by M/s Essar Power Gujarat Limited is a thermal power plant of capacity of 1200 MW. 7. We further note that similar dispute has been decided in favour of the assessee by the Delhi Bench of the Tribunal in the case of Crompton Greaves Ltd. (supra). The Tribunal observed as follows : 3. Duty exemption is provided by Notification No. 6/2006- C.E., dated 1-3-2006 from duties of Customs and the additional duty leviable under the First Schedule of the Customs Tariff Act, 1975 and Section 3 of the Customs Act, 1962, respectively, in respect of goods imported into India which are required for setting up any Mega Power Project i.e. an interstate thermal power plant of a capacity of 1000 MW or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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