https://www.taxtmi.com/caselaws?id=782551 Exemption for supplies to a mega power project was held available where the revised mega power policy extended benefits to a thermal plant in Tripura meeting the prescribed capacity threshold, and the Ministry of Power certificate confirmed a capacity of 726 MW. The Tribunal found that the revenue authorities had ignored the governing Office Memorandum and the competent certificate, and had applied the threshold requirement incorrectly. On that basis, denial of exemption was unsustainable, and the demand and penalty could not be maintained. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782551 Exemption for supplies to a mega power project was held available where the revised mega power policy extended benefits to a thermal plant in Tripura meeting the prescribed capacity threshold, and the Ministry of Power certificate confirmed a capacity of 726 MW. The Tribunal found that the revenue authorities had ignored the governing Office Memorandum and the competent certificate, and had applied the threshold requirement incorrectly. On that basis, denial of exemption was unsustainable, and the demand and penalty could not be maintained. Case-Laws Central Excise Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782551