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    <title>Excise duty exemption - 12/2012 &amp; 6/2006 Cex notifications</title>
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    <description>Exemption under Notification Nos. 6/2006 and 12/2012 for supplies to mega power projects is conditional; nil rate entries apply only if the supplier satisfies the Annexure conditions and holds the prescribed exemption certificate. Classification of the goods under Chapter 94 (prefabricated buildings 9406 00 99) and documented compliance supports claiming the exemption; a departmental denial without a speaking order should be pursued through appeal.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=111302</link>
      <description>Exemption under Notification Nos. 6/2006 and 12/2012 for supplies to mega power projects is conditional; nil rate entries apply only if the supplier satisfies the Annexure conditions and holds the prescribed exemption certificate. Classification of the goods under Chapter 94 (prefabricated buildings 9406 00 99) and documented compliance supports claiming the exemption; a departmental denial without a speaking order should be pursued through appeal.</description>
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      <law>Central Excise</law>
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