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    <title>2018 (11) TMI 1201 - CESTAT NEW DELHI</title>
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    <description>Exemption from excise duty was available for goods supplied to mega power projects where the prescribed conditions under Notification No. 6/2006-CE read with Notification No. 21/2002-Cus. were satisfied. The supplies were made against the required authorisations and certificates, and the Tribunal followed its earlier decision on identical facts, which had been affirmed by the High Court. On that basis, the assessees were entitled to the exemption and the Revenue&#039;s appeals failed.</description>
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      <description>Exemption from excise duty was available for goods supplied to mega power projects where the prescribed conditions under Notification No. 6/2006-CE read with Notification No. 21/2002-Cus. were satisfied. The supplies were made against the required authorisations and certificates, and the Tribunal followed its earlier decision on identical facts, which had been affirmed by the High Court. On that basis, the assessees were entitled to the exemption and the Revenue&#039;s appeals failed.</description>
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