https://www.taxtmi.com/caselaws?id=435305 The appeal centered on the eligibility of a company for Central Excise duty exemption under Notification No. 06/2006-C.E. for supplying "shutdown valves" to ONGC. The Lower Appellate Authority ruled that indigenous goods supplied domestically are not subject to the conditions of Customs Notification No. 21/2002, and a certificate from the Directorate General of Hydrocarbons is not necessary for availing benefits under Notification No. 06/2006-C.E. The Tribunal, relying on precedent, upheld this decision, and the Bombay High Court affirmed it, concluding that the shutdown valves qualified for exemption, and the Revenue's appeal was rejected. en-us Wed, 15 Mar 2023 00:00:00 +0530 Fri, 17 Mar 2023 08:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435305 The appeal centered on the eligibility of a company for Central Excise duty exemption under Notification No. 06/2006-C.E. for supplying "shutdown valves" to ONGC. The Lower Appellate Authority ruled that indigenous goods supplied domestically are not subject to the conditions of Customs Notification No. 21/2002, and a certificate from the Directorate General of Hydrocarbons is not necessary for availing benefits under Notification No. 06/2006-C.E. The Tribunal, relying on precedent, upheld this decision, and the Bombay High Court affirmed it, concluding that the shutdown valves qualified for exemption, and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435305