https://www.taxtmi.com/caselaws?id=254238 The Tribunal reiterated that a sub-contractor supplying goods for petroleum operations under an International Competitive Bidding contract was entitled to exemption under Notification No. 6/2006-CE. It applied its earlier decision in the appellant's own case for the prior period and held that the requirement to produce an essentiality certificate applied only to importers, not to the appellant in this supply chain. As the same factual and legal position governed the appeal, the exemption was available and the demand was set aside in the appellant's favour. en-us Fri, 14 Feb 2014 00:00:00 +0530 Tue, 16 Dec 2014 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254238 The Tribunal reiterated that a sub-contractor supplying goods for petroleum operations under an International Competitive Bidding contract was entitled to exemption under Notification No. 6/2006-CE. It applied its earlier decision in the appellant's own case for the prior period and held that the requirement to produce an essentiality certificate applied only to importers, not to the appellant in this supply chain. As the same factual and legal position governed the appeal, the exemption was available and the demand was set aside in the appellant's favour. Case-Laws Central Excise Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254238