2018 (1) TMI 158

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....under Notification No. 6/2002-CE dated 1.2.2006 which provides exemption to the goods supplied against International Competitive Bidding under Sl. No. 91. The said exemption is subject to the condition that the goods also attract exemption under customs duties. The goods were meant for mega power project of 1000 MW thermal power plant and appellants had produced the project authority's certificate issued by M/s. Jindal Power Ltd. A show cause notice was issued to appellants proposing to deny the exemption on the ground that the conditions laid in the Notification in respect of the certificate as required has not been complied with. It was also recorded that the goods supplied by the appellants were made to M/s. BHEL and not to M/s. Jind....

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....ent in respect of purchase of power. 3. The letter dated 28.6.2005 issued from the Ministry of Power, Government of India addressed to M/s. Jindal Power Ltd. enclosed the certificate issued by the Joint Secretary certifying the first conditions. In addition to the above, the Joint Secretary vide letter dated 17.8.2005 had stated that the third condition is not applicable in cases of Independent Power Projects (IPP). From the above clarification, it is clear that the third condition will not apply to the instant mega power project. That therefore the demand raised by the department alleging that the appellant has not furnished the required certificate is erroneous. With regard to the allegation that the appellant has supplied the goods to....

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....Joint Secretary, Ministry of Power, Government of India to this effect which reads as under:- "TO WHOM IT MAY CONCERN" a. Certified that Raigharh Thermal Power Project being set up by M/s. Jindal Power Limited is an inter-state thermal power plant of capacity of 1000 MW. b. Certified that (i) the power purchasing States have constituted the Regulatory Commission with full power to fix tariff;(ii) that these States undertake in principle to privatize distribution in all cities in that State, each of which has a population of more than one million." Thus, it is very much clear that the appellant has satisfied the requirement of the certificate as per the notification. 7. The second issue whether the goods have....