https://www.taxtmi.com/caselaws?id=446134 Goods supplied domestically to a mega power project set up through international competitive bidding were treated as eligible for exemption under Notification No. 6/2006-C.E. The exemption turned on satisfaction of the notification's substantive conditions, including the requirement that the goods would have been exempt from customs duty if imported into India. Absence of registration under the Project Import Regulations, 1986 did not defeat the exemption, because that registration requirement was relevant to imported goods and not to domestically manufactured goods supplied under the notification. On the facts recorded, the exemption claim was sustained and the departmental challenge failed. en-us Wed, 08 Nov 2023 00:00:00 +0530 Mon, 27 Nov 2023 07:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446134 Goods supplied domestically to a mega power project set up through international competitive bidding were treated as eligible for exemption under Notification No. 6/2006-C.E. The exemption turned on satisfaction of the notification's substantive conditions, including the requirement that the goods would have been exempt from customs duty if imported into India. Absence of registration under the Project Import Regulations, 1986 did not defeat the exemption, because that registration requirement was relevant to imported goods and not to domestically manufactured goods supplied under the notification. On the facts recorded, the exemption claim was sustained and the departmental challenge failed. Case-Laws Central Excise Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446134