2017 (5) TMI 387

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....ants were manufacturing CCTV System amongst other goods, classifiable under Chapters 85 and 90 of the First Schedule to the Central Excise Tariff Act, 1985. M/s National Thermal Power Corporation (NTPC), a Government of India Enterprise, floated open tenders i.e. International Competitive Bidding (ICB) for supply of equipment etc. required for Kahalgaon Super Thermal Project, Stage-II, Phse-II at Kahalgaon, District Bhagalpur and for Sipat Super Therma Power Project, State-II at Sipat, District Bilaspur. M/s BHEL was awarded the contract for installation, testing and commissioning of said project. For that purpose, BHEL placed purchase orders on the assessee-Appellants for supply of CCTV systems. Against this order, they supplied the goods ....

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....d of supplying directly to designated projects/agencies. Such supplies shall be eligible for deemed export benefits as per procedure laid down in paragraph 8.4 of HBP v1. 8.6.2 Supplies made by an Indian sub-contract of an Indian or foreign main contractor directly to the designated projects/agencies, shall also be eligible for deemed export benefits provided sub-contractor as indicated either originally or subsequently in the contract, and payment certificate is issued by project authority in the name of sub-contractor as in Appendix 22C of HBP v1." To support his submissions, he relied on the following decisions : (i) Sarita Steels & Industries vs CCE, 2011 (264) ELT 313 (Tri- Bang.); and (ii) CST Ltd. vs CCE, 2007 (217) ELT 513 (Tri.....