https://www.taxtmi.com/caselaws?id=374452 Exemption under Notification No. 6/2006-C.E. was available for goods supplied to a water treatment project where the main bidder had participated in International Competitive Bidding. Direct participation by the manufacturer-supplier was not a mandatory condition, and the exemption could not be denied merely because the supplier acted as a sub-contractor. The operative requirement was that the supply be made under a contract awarded to a bidding participant and that the notification's conditions be otherwise satisfied. On that basis, denial of duty, interest and penalty relief was not justified. en-us Thu, 22 Nov 2018 00:00:00 +0530 Sat, 02 Feb 2019 09:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374452 Exemption under Notification No. 6/2006-C.E. was available for goods supplied to a water treatment project where the main bidder had participated in International Competitive Bidding. Direct participation by the manufacturer-supplier was not a mandatory condition, and the exemption could not be denied merely because the supplier acted as a sub-contractor. The operative requirement was that the supply be made under a contract awarded to a bidding participant and that the notification's conditions be otherwise satisfied. On that basis, denial of duty, interest and penalty relief was not justified. Case-Laws Central Excise Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374452