https://www.taxtmi.com/caselaws?id=768398 Goods supplied by a sub-contractor for a mega power project were treated as eligible for exemption under Notification No. 6/2006-CE where the main project contract was awarded through international competitive bidding and the allied customs-condition was satisfied. The Tribunal's earlier view was followed that the benefit is not confined to the main bidder alone, so supplies made through the subcontracting chain can qualify if they are required for the project. On those facts, the exemption applied and the duty, interest, and penalty demand was not sustainable. en-us Tue, 25 Mar 2025 00:00:00 +0530 Mon, 07 Apr 2025 08:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768398 Goods supplied by a sub-contractor for a mega power project were treated as eligible for exemption under Notification No. 6/2006-CE where the main project contract was awarded through international competitive bidding and the allied customs-condition was satisfied. The Tribunal's earlier view was followed that the benefit is not confined to the main bidder alone, so supplies made through the subcontracting chain can qualify if they are required for the project. On those facts, the exemption applied and the duty, interest, and penalty demand was not sustainable. Case-Laws Central Excise Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768398