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    <title>Supply of goods Under Notification no.12/2012 against ICB</title>
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    <description>Clearances to mega power projects under International Competitive Bidding are deemed exports allowed without payment of duty under sub-rule 6(vii) of Rule 6 of the Cenvat Credit Rules; such deemed-export clearances are not equivalent to exempted or nil-rated final product clearances and therefore do not remove the captive-consumption exemption in Notification No. 67/95-CE for intermediate goods captively consumed in manufacturing the final product, subject to compliance with the notification and Rule 6 obligations.</description>
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