https://www.taxtmi.com/caselaws?id=218755 Interim relief was considered in a dispute over denial of exemption under Notification No. 6/2006-C.E. read with Notification No. 91/2004-Cus., where the appellant claimed goods supplied for a power project qualified as components or materials for the project. The Tribunal found a prima facie case on the facts presented, noting that the subcontractor's lack of direct participation in international competitive bidding and the timing of advance authorisation for imported raw materials did not, at this stage, defeat the exemption claim. It also noted the relevance of deemed export treatment under the Import Export Policy. Waiver of pre-deposit was granted and recovery was stayed pending appeal. en-us Tue, 17 Jan 2012 00:00:00 +0530 Sun, 25 Nov 2012 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218755 Interim relief was considered in a dispute over denial of exemption under Notification No. 6/2006-C.E. read with Notification No. 91/2004-Cus., where the appellant claimed goods supplied for a power project qualified as components or materials for the project. The Tribunal found a prima facie case on the facts presented, noting that the subcontractor's lack of direct participation in international competitive bidding and the timing of advance authorisation for imported raw materials did not, at this stage, defeat the exemption claim. It also noted the relevance of deemed export treatment under the Import Export Policy. Waiver of pre-deposit was granted and recovery was stayed pending appeal. Case-Laws Central Excise Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218755