TaxTMI 
TaxTMI 
2014 (8) TMI 498
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....ndwa (M.P.); and Prayagraj Super Thermal Mega Power Project, Bara, Allahabad (U.P.). In respect of Kawai Thermal Power Projects, Rajasthan, Sagardighi Thermal Power Projects, Murshidabad (WB); and Shree Singaji Thermal Power Projects, Khandwa (M.P.), the supply of goods was against international competitive biding. The goods supplied were Pre-fabricated Structures for Crusher House [Kawai Thermal Power Project], General Fabrication Structures, Auto welded Beams and Boxes [for Sagardighi Thermal Power Project], and Auto welded Beams [for Shree Singaji Thermal Power Project]. During period till 16/03/12, Notification No. 6/2006-CE dated 01/03/06 was in force and. Sl. No. 91 of the table annexed to this Notification exempted "all goods supplied against international competitive biding" from whole of Central Excise duty subject to the condition that such goods if imported into India, are exempt from Customs duty. Notification No. 21/2002-CUS (Sl. No. 400) exempted "the goods required for setting up of any mega power project so certified by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power, that the thermal power plant is of capacity of....
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....No. 6/2006-CE and according to them the required certificates have been produced and in respect of goods supplied to Prayagraj Super Thermal Mega Power Project, they have claimed the exemption under Sl. No. 91B of the table to the Notification No. 6/2006-CE as the mega power project had been awarded to the developer on the basis of for off based competitive biding. The Commissioner by the impugned order-in-original dated 29/08/13 has disallowed the exemption in respect of supplies to all the four projects and has confirmed the duty demand of Rs. 1,33,50,260/- against the appellant alongwith interest and imposed penalty equivalent to 50% of the duty demand confirmed under Section 11AC (b) of the Central Excise Act, 1944. The Commissioner has rejected the appellant's claim for exemption under Sl. No. 91 of the table to the Notification No. 6/2006-CE on the ground that since in these projects, the requisite quantum of power has been tied up or the projects has been awarded through tariff based competitive biding, it is Sl. No. 91B which will be applicable and not 91, as for such projects there is no requirement of procurement of equipment against international competitive biding a....
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....1/2002-CUS (Sl. No. 400), as the certificates required in terms of condition No. 86 of the exemption notification have been produced, that just because during the period of dispute Sl. No. 91B had also been introduced in the table to Notification No. 6/2006-CE, which covered the machinery, instruments, apparatus, appliances, control gear, transmission equipment, power cables etc. supplied to a mega power projects from which the supply of power has been tied up through tariff based competitive biding or a mega power project awarded to a developer on the basis of such biding, the appellant's claim for exemption in terms of Sl. No. 91 cannot be denied, that the successor Notification No. 12/2012-CE also provides full duty exemption to the goods supplied against international competitive biding on the same conditions, that Sl. No. 91B is applicable to any goods supplied against international competitive biding without any restriction regarding the description of the goods or Chapter under which they fall, that in view of this, the impugned order denying the duty exemption under Notification No. 6/2006-CE in respect of the goods supplied by the appellant to Kawai Thermal Power Proje....
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....xemption was available was that the goods if imported into India are fully exempt from Customs duty. There is no dispute that the goods, if imported into India, would be exempt from Customs duty in terms of Sl. No. 400 of the Notification No. 21/2002-CUS readwith condition No. 86, as in terms of this condition, the appellant have produced the required certificates from Joint Secretary to the Government of India. The department, however, is of the view that since in respect of these power projects, the supply of power had been tied up through tariff rate competitive biding or the project has been awarded to a developer on the basis of such biding, it is Sl. No. 91B of the Notification No. 6/2006-CE and Sl. No. 338 of the Notification No. 12/2012-CE dated 17/03/12 which would be applicable for which the conditions are different and the same have not been satisfied. We are of the view that when exemption is available to the appellant in terms of two Sl. Nos. 91 as well as 91B Notification No. 6/2006-CE and 336 as well as 338 of the table to Notification No. 12/2012-CE and the appellant satisfy the conditions of the Notification No. 6/2006-CE/(Sl. No. 91) and Notification No. 12/2012-C....