https://www.taxtmi.com/caselaws?id=367832 Exemption under Notification No. 06/2006-C.E. applies only where the goods supplied correspond to goods that would receive customs exemption under the linked customs notification. The decisive factor is the character of the power project: the Ministry of Power certificate and later clarification described Chandrapur Units 8 and 9 as an independent project set up by MAHAGENCO, not an expansion of an existing Mega Power Project. The project was also recognised in a later customs notification listing Mega Power Projects, and prior proceedings on identical facts had taken the same view. On that basis, supplies for the project were treated as eligible for exemption and the demand was stated to be unsustainable. en-us Mon, 18 Jun 2018 00:00:00 +0530 Thu, 27 Sep 2018 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367832 Exemption under Notification No. 06/2006-C.E. applies only where the goods supplied correspond to goods that would receive customs exemption under the linked customs notification. The decisive factor is the character of the power project: the Ministry of Power certificate and later clarification described Chandrapur Units 8 and 9 as an independent project set up by MAHAGENCO, not an expansion of an existing Mega Power Project. The project was also recognised in a later customs notification listing Mega Power Projects, and prior proceedings on identical facts had taken the same view. On that basis, supplies for the project were treated as eligible for exemption and the demand was stated to be unsustainable. Case-Laws Central Excise Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367832