https://www.taxtmi.com/caselaws?id=780079 A sub-contractor supplying fabricated goods for petroleum operations could claim exemption under Notification No. 6/2006-C.E. where the purchase orders and project authority certificate showed the supplies were made for a project awarded through International Competitive Bidding. The contemporaneous record established that the materials were integrally connected with the ICB-awarded petroleum project and supplied to the operator for that use. The fact that the appellant acted as a sub-contractor did not defeat the exemption, and the distinction drawn between block allotment and the petroleum operation was rejected on the facts. The Central Excise duty demand and related penalty were therefore unsustainable. 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 A sub-contractor supplying fabricated goods for petroleum operations could claim exemption under Notification No. 6/2006-C.E. where the purchase orders and project authority certificate showed the supplies were made for a project awarded through International Competitive Bidding. The contemporaneous record established that the materials were integrally connected with the ICB-awarded petroleum project and supplied to the operator for that use. The fact that the appellant acted as a sub-contractor did not defeat the exemption, and the distinction drawn between block allotment and the petroleum operation was rejected on the facts. The Central Excise duty demand and related penalty were therefore unsustainable. Case-Laws Central Excise Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780079