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Issues: Whether the respondents were entitled to exemption from excise duty under the relevant exemption notifications for goods supplied to mega power projects.
Analysis: The exemption was held to be available where the respondents satisfied the conditions of Notification No. 6/2006-CE read with Notification No. 21/2002-Cus. The supplies were made against the requisite authorisations and certificates, and the Tribunal followed its earlier decision on identical facts, which had been affirmed by the High Court.
Conclusion: The respondents were entitled to the exemption and the Revenue's appeals failed.
Final Conclusion: The common issue was decided in favour of the assessees, and the Revenue's appeals were rejected.
Ratio Decidendi: Where the prescribed conditions of the exemption notifications governing supplies to mega power projects are satisfied, exemption from excise duty cannot be denied.
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