https://www.taxtmi.com/caselaws?id=240184 Goods manufactured in India and classifiable under Chapter 73 were held eligible for exemption under Notification No. 6/2006-CE when supplied against International Competitive Bidding for a mega power project. The exemption applied because condition 19 linked it to the corresponding customs exemption under Notification No. 21/2002-Cus, and the record showed compliance with the relevant power-project certificate requirement. The objection that project import formalities were not met was not accepted, because Chapter 98.01 was not applicable to the excisable goods in question. On that basis, the excise exemption remained available and the associated demand, interest, and penalty could not survive. en-us Tue, 13 Aug 2013 00:00:00 +0530 Sat, 04 Jan 2014 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240184 Goods manufactured in India and classifiable under Chapter 73 were held eligible for exemption under Notification No. 6/2006-CE when supplied against International Competitive Bidding for a mega power project. The exemption applied because condition 19 linked it to the corresponding customs exemption under Notification No. 21/2002-Cus, and the record showed compliance with the relevant power-project certificate requirement. The objection that project import formalities were not met was not accepted, because Chapter 98.01 was not applicable to the excisable goods in question. On that basis, the excise exemption remained available and the associated demand, interest, and penalty could not survive. Case-Laws Central Excise Tue, 13 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240184