TaxTMI 
TaxTMI 
2023 (9) TMI 1059
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....or Rs.1,45,742/- on the grounds that the supplies were against International Competitive Bidding and thus, exemption under Notification No.06/2006-CE dated 01.03.2006 was applicable; the exemption under Notification No.20/2002 is also applicable as the goods were supplied to power projects. A show cause notice dated 09.03.2012 was issued proposing to reject the claim for the reason that the project had two different units of 500 MW each whereas the exemption is applicable only to power projects of a capacity of 1000 MW. The show cause notice was confirmed vide OIO dated 02.07.2012 and it was upheld vide OIA dated 26.07.2013. Hence, this appeal. 2. Shri Vivek Kumar, learned Counsel for the appellants, submits that Department committed a s....
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.... Any Chapter All goods supplied against International Competitive Bidding. Nil 19 Condition No.19 prescribes that if the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975(51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India. 5. We find that the show-cause notice proposes to deny the benefit for the reasons that (i) the project is not a mega project with more than 1000 MW power; (ii) the Condition No.19 of the Notification No.06/2006 is not satisfied as the goods are not exempted, when imported, vide Notification No.21/2002-Cus as amended by Notification No.49/2009-Cus (iii).....
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....the issuance of suitable instructions to the Central Excise authorities based on clarification received from Ministry of Power in this case directing them to dispose of protective demand notices in the light of this clarification." 5.9. Kind attention is also invited to F.No.232/25/2009-CX7 dated 25.07.2012 of Commissioner (PAC) CBEC (copy enclosed with appeal) wherein it has been intimated as under: "Ministry of Power has clarified that the Mega/Ultra Mega power projects wherein the capacities of number of units total up to at least 1000 MW in one go are eligible to get the requisite benefits under mega status certificates" 8. We find further, that project authority certifies the requirement of procurement of Main Plan....
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....f Act. The next thing to be examined is whether the goods supplied are against International Competitive Bidding. The appellants are a sub-contractor of M/s. BHEL. M/s. BHEL is executing the Mega Project for Kahalgaon Super Thermal Power Project by International Bidding. The appellants have submitted all the relevant records. The appellants are also found in the list of sub-contractors. Since the goods are supplied by the appellants to BHEL, who are executing the project by International Competitive Bidding, it is very clear that the goods cleared by the appellants should be considered as "goods supplied against International Competitive Bidding". There is absolutely no need that the appellants themselves should have been the bidder in Inte....
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....We find that learned Commissioner has erred in looking at the Customs duty applicable to the project imports falling under CTH 9801 whereas the appellants have supplied castable refractory goods falling under Chapter 69 and 38 of Central Excise Tariff Act. To this extent, we find that the findings of the Commissioner are erroneous. Learned Counsel for the appellants also submits that they have paid duty for a brief period i.e January 2011 to March 2011 and have accordingly filed a refund claim. They have not paid duty before January 2011 and after March 2011 and the Department has not objected to the same. Moreover, Department has not also issued any show-cause notice to the similarly placed sub-contractor-suppliers involved in the same pro....