2013 (11) TMI 1361

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....d they are availing Cenvat Credit facility provided under the Cenvat Credit Rules, 2004. The appellants were awarded a tender for supply of all equipments and materials including mandatory tools and tackles and mandatory spares for Lot -of Hydro mechanical works of Parbati Hydro electricity Project (Stage-I, 11), Himachal Pradesh. This was a 520 MW (4 x 130 MW) project. M/s National Hydroelectric Power Corporation Ltd. (for short the 'NHPC') issued a Global Invitation, dated 28.10.2005, for pre-qualification of eligible candidates for international Competitive Bidding in respect of 3 projects, of which the Parbati H.E. project was one. Consequently an invitation was issued by NHPC to all pre-qualified bidders to bid for the project. The app....

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....ication and accordingly two Show Cause Notice dated 12.04.2011 and 15.12.2011 were issued to the appellants demanding duty along with interest under Section 11A and Section 11AB of the Act and also proposing penalty on the appellant under rule 25 of the Central Excise Rules. These Show Cause Notice were confirmed by the Commissioner vide impugned order. Appellants have challenged this order in the present appeal. 5. Heard both sides. 6. We find that the issue involved in the present appeal is whether goods Gate and Gate Parts classifiable under Chapter 73 of the Central Excise Tariff cleared to Mega Power Project against International Competitive Bidding are entitled to exemption from duty under Notification 06/2006 dated 01.03.2006. Ser....

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....d by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power. Nil   Nil   86   The exemption against S.No. 400 is subject to condition 86 which reads as under:- (a) If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that- (i) The power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs; (ii) The power purchasing State undertakes, in principle, to privatize in distribution in all cities, in that State, each of which has a population of more than one million, within a period to be fixed by the Ministry of Power; and (iii) The power purchasing State has agreed to provi....