2014 (3) TMI 703

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.... Shri T.H. Rao, SDR, for the Respondent. ORDER Heard both sides. 2. The appellants have supplied 'circuit breakers' along with 'mandatory spares' against international competitive bidding. When they supplied the same goods to other domestic purchasers, they paid duty not only on the value of 'circuit breakers' but also on the value of 'mandatory spares'. However, for supplies agai....

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....ded under Rule 6(6) of CENVAT Credit Rules. One such exception under Rule 6(6)(vii) applies to goods supplied against international competitive bidding. In the present case, not only the 'circuit breakers' have been supplied against international competitive bidding but also the 'mandatory spares'. The exemption has been availed in respect of both and the Department is not questioning the same. Ri....