https://www.taxtmi.com/caselaws?id=328954 Notification No. 6/2006-CE grants exemption to goods meant for use in a mega power project, and the decisive condition is that the goods are supplied towards the project. The exemption is not restricted to the person who undertakes the project through international competitive bidding, because Sl. No. 91 read with condition No. 19 does not add such a supplier-specific requirement. On that interpretation, the supplier of the project goods was entitled to the exemption. en-us Tue, 12 Jan 2016 00:00:00 +0530 Tue, 18 Oct 2016 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328954 Notification No. 6/2006-CE grants exemption to goods meant for use in a mega power project, and the decisive condition is that the goods are supplied towards the project. The exemption is not restricted to the person who undertakes the project through international competitive bidding, because Sl. No. 91 read with condition No. 19 does not add such a supplier-specific requirement. On that interpretation, the supplier of the project goods was entitled to the exemption. Case-Laws Central Excise Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328954