https://www.taxtmi.com/caselaws?id=780079 CESTAT HYD - AT held that supplies made to an operator under projects awarded through International Competitive Bidding (ICB) under NELP qualify for exemption under the claimed notification. The tribunal found the appellant's documents and a reply from the licensing authority showing awards are made via ICB sufficient to prove entitlement; supplies made pursuant to the operator's purchase orders were for ICB-awarded projects and thus exempt. The department's contrary contention lacked evidential support, and since the impugned order failed on merits, limitation need not be considered. Appeal allowed; duty demand set aside. en-us Fri, 10 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780079 CESTAT HYD - AT held that supplies made to an operator under projects awarded through International Competitive Bidding (ICB) under NELP qualify for exemption under the claimed notification. The tribunal found the appellant's documents and a reply from the licensing authority showing awards are made via ICB sufficient to prove entitlement; supplies made pursuant to the operator's purchase orders were for ICB-awarded projects and thus exempt. The department's contrary contention lacked evidential support, and since the impugned order failed on merits, limitation need not be considered. Appeal allowed; duty demand set aside. Case-Laws Central Excise Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780079