https://www.taxtmi.com/caselaws?id=752935 CESTAT Chennai allowed the appeal in a case involving exemption under Notification No.6/2006-CE for MS Rebars supplied to a mega power project. The department denied exemption claiming the appellant sub-contractor was ineligible as they didn't participate in international competitive bidding and goods didn't fall under Chapter Heading 98.01. The Tribunal held that sub-contractors supplying goods to main contractors who participated in international competitive bidding are eligible for exemption, citing Board Circular dated 10.07.2014 and precedent cases. The Tribunal ruled that goods intended for mega power projects are covered under CTH 98.01 regardless of individual classification, making them eligible for exemption benefits. en-us Fri, 01 Mar 2024 00:00:00 +0530 Wed, 22 May 2024 06:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752935 CESTAT Chennai allowed the appeal in a case involving exemption under Notification No.6/2006-CE for MS Rebars supplied to a mega power project. The department denied exemption claiming the appellant sub-contractor was ineligible as they didn't participate in international competitive bidding and goods didn't fall under Chapter Heading 98.01. The Tribunal held that sub-contractors supplying goods to main contractors who participated in international competitive bidding are eligible for exemption, citing Board Circular dated 10.07.2014 and precedent cases. The Tribunal ruled that goods intended for mega power projects are covered under CTH 98.01 regardless of individual classification, making them eligible for exemption benefits. Case-Laws Central Excise Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752935