https://www.taxtmi.com/caselaws?id=250753 Exemption under Notification No. 6/2006-CE for goods supplied to ultra mega power projects does not depend on the supplier itself participating in the tariff-based competitive bidding process. The operative conditions are that the project is tied up through such bidding, the Central Electricity Authority certifies that the goods are required for the project, and the project CEO furnishes the undertaking. Prior Tribunal reasoning supports extending the benefit to a sub-contractor named in the awarded contract where the contract itself arose from the prescribed bidding process. However, supporting project certificates had not been examined by the lower authorities, so the exemption claim required fresh verification of those documents. en-us Fri, 20 Jun 2014 00:00:00 +0530 Fri, 21 Nov 2014 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250753 Exemption under Notification No. 6/2006-CE for goods supplied to ultra mega power projects does not depend on the supplier itself participating in the tariff-based competitive bidding process. The operative conditions are that the project is tied up through such bidding, the Central Electricity Authority certifies that the goods are required for the project, and the project CEO furnishes the undertaking. Prior Tribunal reasoning supports extending the benefit to a sub-contractor named in the awarded contract where the contract itself arose from the prescribed bidding process. However, supporting project certificates had not been examined by the lower authorities, so the exemption claim required fresh verification of those documents. Case-Laws Central Excise Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250753