2008 (2) TMI 755

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....ent. [Order per : S.L. Peeran, Member (J)]. -  The appellant was a sub-contractor and they had made supplies of goods to the Main contractor who is the competitive bidder for carrying on the International Contract granted to M/s. BHEL to set up a Mega project for Kahalgaon Super Thermal Power Project. The Revenue has proceeded to deny the benefit of Notification No. 6/02 C.E. dated 1-3-2002....

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....o the facts of the case. 3. We have carefully considered the submissions. We notice that this very issue was the subject matter in assessee's own case and this Bench by final order No. 636-637/07, dated 6-6-2007 [2007 (217) E.L.T. 513 (T)] decided the matter in assessee's favour. The finding recorded in para 6 are reproduced herein below : "6. The learned Advocate brought to our notice....

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....s are a sub-contractor of M/s. BHEL. M/s. BHEL is executing the Mega Project for Kahalgaon Super Thermal Power Project by International Bidding. The appellants have submitted all the relevant records. The appellants are also found in the list of sub-contractors. Since the goods are supplied by the appellants to BHEL, who are executing the project by International Competitive Bidding, it is very cl....

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....tion is satisfied and there is no justification for denying the exemption notification to the appellant. The Tribunal, in the case of Automatic Electric Ltd. v. CCE, Mumbai - 2004 (178) E.L.T. 524 (Tri.-Mumbai), has held that the benefit of exemption under Notification 108/95-C.E. is available to a sub-contractor when M/s. BHEL is the main contractor of an approved project. The fact that there was....