https://www.taxtmi.com/caselaws?id=360098 The Tribunal ruled in favor of the appellant, M/s Patel Airtemp (India) Pvt. Ltd., allowing their appeal against the denial of benefit under notification no. 6/02-CE for clearance of volume bottles. The Tribunal found the volume bottles to be accessories critical for the compressor facility assembly, making the appellant eligible for the exemption. Additionally, the Tribunal clarified that participation in international competitive bidding was not mandatory for exemption eligibility as long as the goods were supplied for the project awarded through such bidding. The impugned order was set aside, and the appeal was allowed. en-us Thu, 26 Apr 2018 00:00:00 +0530 Thu, 10 May 2018 06:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360098 The Tribunal ruled in favor of the appellant, M/s Patel Airtemp (India) Pvt. Ltd., allowing their appeal against the denial of benefit under notification no. 6/02-CE for clearance of volume bottles. The Tribunal found the volume bottles to be accessories critical for the compressor facility assembly, making the appellant eligible for the exemption. Additionally, the Tribunal clarified that participation in international competitive bidding was not mandatory for exemption eligibility as long as the goods were supplied for the project awarded through such bidding. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360098