https://www.taxtmi.com/caselaws?id=367689 Rule 6(6)(vii)(a) of the Cenvat Credit Rules, 2004 and the related exemption notifications were applied to project supplies made under International Competitive Bidding for the DMRC project. The Tribunal treated the undisputed DMRC and ABB Ltd. certificates as confirming the supply chain and held that the provision must be read purposively so that project-related exemptions are not denied merely because the goods were manufactured in India or routed through the executing contractor. On that basis, the demand, interest, and penalty were held unsustainable and the exemption benefit was allowed. en-us Fri, 03 Aug 2018 00:00:00 +0530 Tue, 25 Sep 2018 08:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367689 Rule 6(6)(vii)(a) of the Cenvat Credit Rules, 2004 and the related exemption notifications were applied to project supplies made under International Competitive Bidding for the DMRC project. The Tribunal treated the undisputed DMRC and ABB Ltd. certificates as confirming the supply chain and held that the provision must be read purposively so that project-related exemptions are not denied merely because the goods were manufactured in India or routed through the executing contractor. On that basis, the demand, interest, and penalty were held unsustainable and the exemption benefit was allowed. Case-Laws Central Excise Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367689