https://www.taxtmi.com/caselaws?id=379732 Exemption under Notification No. 6/2006-CE was available for a power project where two generating units of 600 MW each formed a single thermal power project certified by the Ministry of Power as 1200 MW. The Tribunal held that, for mega power project status, the relevant test is the combined capacity of the project as a whole, not whether each constituent unit separately crosses the 1000 MW threshold. Because the goods were supplied against the prescribed certificate and the project met the aggregate capacity requirement, denial of the exemption merely because no individual unit independently reached 1000 MW was unsustainable. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379732 Exemption under Notification No. 6/2006-CE was available for a power project where two generating units of 600 MW each formed a single thermal power project certified by the Ministry of Power as 1200 MW. The Tribunal held that, for mega power project status, the relevant test is the combined capacity of the project as a whole, not whether each constituent unit separately crosses the 1000 MW threshold. Because the goods were supplied against the prescribed certificate and the project met the aggregate capacity requirement, denial of the exemption merely because no individual unit independently reached 1000 MW was unsustainable. Case-Laws Central Excise Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379732