2016 (12) TMI 1165

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....1/2002-CUS, the exemption was denied for the reason that as required in Notification No.6/2006-CE, the appellant does not fulfill the related conditions in Notification No.21/2002-CUS being - the power purchasing state has agreed to provide recourse to that state's share of Central plan allocations and other devolutions towards discharge of any outstanding payment in respect of purchase of power. 2.   During the scrutiny of records for the period March, 2006 to October, 2006, Revenue observed that the appellant was clearing finished excisable goods under chapter 85 of CET Act, 1985 to M/s Jindal Power Ltd. for their Mega Power Project at Raigarh at Nil rate of duty of under Notification No.6/2006-CE. Serial No.91 of Notificatio....

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.... (a) An Inter State Thermal Power Plant of a capacity of 1000 MW or more; or (b) An Inter-State Hydel Power plant of a capacity of 500 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Govt. of India, Ministry of Power. NIL   NIL   86   Further Condition No.86f of the Customs notification reads as under:- (a) If an officer not below the rank of a joint Secretary to the Govt. 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 distribution in all cities, in that state, each of....

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.... a letter dated 17th August, 2005 of the Joint Secretary, Ministry of Power, Government of India, which is reproduced for reference :- "It is clarified that the third stipulation namely the power purchasing State has agreed to provide recourse to that state's share of central plan allocation and other devolutions towards discharge of any outstanding payment in respect of purchase of power certificate, is not applicable in case of Independent Power Projects". 6.  It appeared to Revenue that the appellant have not received any certificate or proper certificate for condition No.(iii) in case of Independent Power Projects by the Joint Secretary, Ministry of Power and accordingly certificate for fulfillment of condition No.(iii) was n....

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....der similar facts and circumstances, the assessee had during the period July, 2005 to May, 2006 supplied materials to L & T Ltd. on account of Jindal Power against ICB at Nil rate of duty under Notification No.06/2002-CE for setting up of 1000 MW Thermal Power Plant by L & T for Jindal Power, under Notification No.6/2002 read with Notification No.21/02-Cus (serial No.400). The Division Bench of this Tribunal have held, taking notice of certificate of Joint Secretary in the Ministry of Power which certified fulfillment of the first two conditions and in regard to the 3rd condition stated that same is not applicable for independent power project, held- When a particular condition prescribed in Notification No.21/2002-Cus. for full Customs dut....