https://www.taxtmi.com/caselaws?id=800169 Rule 6(6)(vii) of the Cenvat Credit Rules, 2004 excludes supplies to qualifying Mega Power Projects under International Competitive Bidding from Rules 6(1) to 6(4). Project certificates supporting supplies for expansion of an existing Mega Power Project under that procedure meet the exception. Customs-duty exemption for this purpose includes partial basic-duty exemption coupled with nil additional customs duty; full exemption from every customs-duty component is unnecessary. Consequently, separate accounts, credit reversal, and prescribed percentage payment requirements do not apply to qualifying supplies. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800169 Rule 6(6)(vii) of the Cenvat Credit Rules, 2004 excludes supplies to qualifying Mega Power Projects under International Competitive Bidding from Rules 6(1) to 6(4). Project certificates supporting supplies for expansion of an existing Mega Power Project under that procedure meet the exception. Customs-duty exemption for this purpose includes partial basic-duty exemption coupled with nil additional customs duty; full exemption from every customs-duty component is unnecessary. Consequently, separate accounts, credit reversal, and prescribed percentage payment requirements do not apply to qualifying supplies. Case-Laws Central Excise Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800169