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TMI Blog2024 (8) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture of gear boxes and parts thereof falling under Heading 8483 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant had got some orders from different concerns for supply of gear boxes to Mega Power Projects. During the period under dispute i.e., from 01.08.2007 to 30.06.2012, the appellant has supplied a total quantity of 580 numbers of gear boxes and parts thereof, availing the benefit of the exemption Notification No. 06/2006-C.E. dated 01.03.2006, as amended, without payment of duty. 2. The Audit Officers, who verified the records of the Appellant were of the view that they had availed the exemption benefit without fulfilling the conditions stipulated in the exemption Notification No. 06/2006-C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alley Corporation was the project implementing authority; in the process of international competitive bidding, the work was awarded to M/s. Reliance Infrastructure Limited who in turn engaged M/s. Induer Pvt. Ltd.; the appellant had received an order from M/s. Induer Pvt. Ltd. on account of M/s. Reliance Infrastructure Ltd. for the supply of Gear Boxes to the said project. 5.2. The appellant submits that they were issued with the certificate of project authority, as amended, containing details of supply to be made; the said certificate also contains name of the appellant as contractor; the Mega Power Status Certificate was also given by the Ministry of Power; certificate was also given by the officers not below the rank of Joint Secretary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dding; the appellant were also engaged as a sub-contractor; before supply of the goods to the project, the appellant had intimated the Assistant Commissioner of Central Excise vide letter dated 30.03.2010 for the supply of goods without payment of duty in terms of Notification No. 6/2006-CE dated 01.03.2006. 5.5. Similarly, in respect of the remaining Mega Power projects also they have submitted all the documents required for availing the benefit of the exemption notification 6/2006-CE dated 01.03.2006. All the goods were cleared to Mega Power Projects and on all occasions, prior intimation had been given to the Assistant/Deputy Commissioner and they had submitted all the documents required for availing the said exemption. It is further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntimation for supply of goods under Notification No. 6/2006-CE dated 01.03.2006 b. Letter of M/s. Induer Pvt. Ltd. enclosing the Project Authorities Certificate, Certificate from Joint Secretary, Government of India c. Project Authorities Certificate d. Certificate to Sub-contractor e. Certificate of Joint Secretary 2. M/S. ULTRA MEGA POWER PROJECT AT MUNDRA: a. Intimation for removal of goods under Notification No. 46/2008-CE dated 14.08.2008 b. Project Authorities Certificate c. Certificate of Central Electricity Authority / Certificate of Chief Executive Officer, and Certificate by Chief Engineer of Central Electricity Authority d. Certificate of Power Finance Corporation 3. THERMAL POWER PROJECT AT TUTICORIN: a. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concerned projects. Appropriate certificate, as required under the Notification, has been submitted. Wherever there is some variation in the certificate issued, they have submitted additional evidence to establish that the goods were supplied to Mega Power Projects as certified by the Project Authority. Thus, we hold that the appellant has fulfilled the conditions stipulated in the Notification No. 06/2006-C.E. dated 01.03.2006. 10. Another ground raised by the ld. adjudicating authority in the impugned order to deny the benefit of the exemption Notification is that the goods manufactured by the appellant do not fall under Heading 98.01 as mentioned in the Notification No. 21/2002. In this regard, we observe that Notification No. 21/2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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