2014 (3) TMI 704

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....ndent : Shri P. Arul, Superintendent (AR) JUDGEMENT Per Mathew John; 1. The applicant is a manufacturer of electrical equipment like relays and control panels. Relays are used for further manufacture of control panels in their factory. They had supplied some control panels under notification 6/06-CE (S.No.91) which provides exemption for goods supplied under international competitive bidd....

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....t Rules, 2004 is discharged. Rule 6 (6) (vii) of CCR 04 clearly says that there is no need for reversal of any credit in case of goods supplied under Notification 6/06-CE against International Competitive Bidding. It is argued that since no obligation is required to be fulfilled it can be concluded that they have discharged obligation under Rule 6 (6) (vii) of CCR 2004 and the applicant would be e....