https://www.taxtmi.com/caselaws?id=370224 Goods supplied as a subcontractor for an international competitive bidding mega power project qualified for nil duty under Sl. No. 336 of Notification No. 12/2012-C.E. because the stipulated conditions, including the required certification, were satisfied. The Revenue could not ? must avoid non-English. The Revenue could not deny that exemption merely by preferring the more specific Sl. No. 338, since both entries were available on the facts. Where multiple exemption entries can apply, the assessee may choose the entry granting greater relief, and the exemption cannot be refused once the claimed entry is fully met. en-us Fri, 16 Mar 2018 00:00:00 +0530 Wed, 14 Nov 2018 07:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370224 Goods supplied as a subcontractor for an international competitive bidding mega power project qualified for nil duty under Sl. No. 336 of Notification No. 12/2012-C.E. because the stipulated conditions, including the required certification, were satisfied. The Revenue could not ? must avoid non-English. The Revenue could not deny that exemption merely by preferring the more specific Sl. No. 338, since both entries were available on the facts. Where multiple exemption entries can apply, the assessee may choose the entry granting greater relief, and the exemption cannot be refused once the claimed entry is fully met. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370224