https://www.taxtmi.com/caselaws?id=272391 Boiler parts and components supplied to a mega power project were held eligible for exemption under Notification No. 6/2006-C.E. because the central excise exemption depended on corresponding customs exemption, and the goods fell within the customs notification for Tariff Heading 9801 goods required for setting up power projects of 1000 MW or above subject to certification. The Tribunal also relied on its own earlier decision in the appellant's case and coordinate bench rulings on identical goods and notifications. On that basis, the denial of exemption was unsustainable, and the demand and penalty could not be maintained. en-us Wed, 09 Nov 2016 00:00:00 +0530 Wed, 02 May 2018 06:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272391 Boiler parts and components supplied to a mega power project were held eligible for exemption under Notification No. 6/2006-C.E. because the central excise exemption depended on corresponding customs exemption, and the goods fell within the customs notification for Tariff Heading 9801 goods required for setting up power projects of 1000 MW or above subject to certification. The Tribunal also relied on its own earlier decision in the appellant's case and coordinate bench rulings on identical goods and notifications. On that basis, the denial of exemption was unsustainable, and the demand and penalty could not be maintained. Case-Laws Central Excise Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272391