https://www.taxtmi.com/caselaws?id=353422 Exemption under the mega power project notification was available where the prescribed certificate showed that the power-purchasing State had constituted a Regulatory Commission with tariff-fixing powers and had, in principle, undertaken distribution privatisation in cities above one million population; the certificate requirement was therefore met and denial on that ground was unsustainable. Supplies routed through a sub-contractor were also eligible where the goods were ultimately for execution of a project awarded under International Competitive Bidding; routing through the sub-contractor did not defeat the exemption claim. The appellate order sustaining duty demand was set aside and the exemption claim was accepted. en-us Mon, 11 Dec 2017 00:00:00 +0530 Sat, 17 Feb 2018 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353422 Exemption under the mega power project notification was available where the prescribed certificate showed that the power-purchasing State had constituted a Regulatory Commission with tariff-fixing powers and had, in principle, undertaken distribution privatisation in cities above one million population; the certificate requirement was therefore met and denial on that ground was unsustainable. Supplies routed through a sub-contractor were also eligible where the goods were ultimately for execution of a project awarded under International Competitive Bidding; routing through the sub-contractor did not defeat the exemption claim. The appellate order sustaining duty demand was set aside and the exemption claim was accepted. Case-Laws Central Excise Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353422