https://www.taxtmi.com/caselaws?id=379090 Exemption under Notification No. 6/2002-CE, as amended, was available where excisable goods were supplied against an International Competitive Bidding contract. The text did not require the supplier claiming the benefit to be the direct bidder. Where the main contractor had participated in the bidding, the project was a mega power project, and the goods were supplied through the contractual chain for that project, the exemption could not be denied merely because the manufacturer was a sub-contractor. Earlier Tribunal decisions on identical facts supported this construction, and denial on the sole ground of non-participation in bidding was unsustainable. en-us Tue, 18 Sep 2018 00:00:00 +0530 Sat, 27 Apr 2019 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379090 Exemption under Notification No. 6/2002-CE, as amended, was available where excisable goods were supplied against an International Competitive Bidding contract. The text did not require the supplier claiming the benefit to be the direct bidder. Where the main contractor had participated in the bidding, the project was a mega power project, and the goods were supplied through the contractual chain for that project, the exemption could not be denied merely because the manufacturer was a sub-contractor. Earlier Tribunal decisions on identical facts supported this construction, and denial on the sole ground of non-participation in bidding was unsustainable. Case-Laws Central Excise Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379090