https://www.taxtmi.com/caselaws?id=250548 Goods supplied against international competitive bidding remained eligible for exemption where the prescribed certificates were produced, and the existence of a separate mega power project entry did not override that specific exemption. Structural items such as General Fabrication Structures, Auto welded Beams and Boxes were also treated as covered where they functioned as components or raw materials for exempted machinery and equipment, and the relevant undertakings and certificates were in place. The result was that the exemption claims for all disputed supplies were upheld, with the related demand and penalty unable to survive. en-us Mon, 24 Mar 2014 00:00:00 +0530 Mon, 24 Nov 2014 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250548 Goods supplied against international competitive bidding remained eligible for exemption where the prescribed certificates were produced, and the existence of a separate mega power project entry did not override that specific exemption. Structural items such as General Fabrication Structures, Auto welded Beams and Boxes were also treated as covered where they functioned as components or raw materials for exempted machinery and equipment, and the relevant undertakings and certificates were in place. The result was that the exemption claims for all disputed supplies were upheld, with the related demand and penalty unable to survive. Case-Laws Central Excise Mon, 24 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250548