TaxTMI 
TaxTMI 
2024 (11) TMI 986
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....ure & Projects Ltd., C/o Jindal Power Ltd. and Udupi Poluler Corporation Ltd. In terms of the said Notification, all goods supplied against international competitive bidding is exempted from payment of Central Excise duty as mentioned in Serial No. 91 of the said Notification, subject to fulfillment of condition 19 of the said Notification. Condition No.19 provides that the exemption available if the goods are exempted for duties of Customs leviable under the First Schedule to the Customs Tariff Act, 1975 and the additional duty leviable under Section 3 of the Customs Tariff Act when imported into India. In terms of Notification No. 21/20025-Cus dated1.3.2002 as amended, the goods are exempted as mentioned in Serial No. 400 of the said Noti....
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....herefore, no duty is payable by the appellant. 4. On the other hand, the Ld.AR for the department reiterated the findings in the impugned order. 5. Heard the parties. 6. Considered the fact that the Tribunal in the appellant's own case vide Final Order No.75934-75935/2023 dated 26.06.2023 has observed as under :- "6. The issue involved in this case is whether the appellant company is eligible for benefit of Notification No. 6/2006-C.E. for the clearances made to a mega power project or not. 7. It is undisputed that the appellant herein had supplied angles, channel is, beams etc. to BHEL for the purpose of executing a mega power project. It is also undisputed that the clearance of the products without payment of duty by availing the ....
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....gainst International Competitive Bidding. Nil 19 And the condition attached thereto is read as under :- Condition 19 If the goods are exempted from the duties of Customs leviable under the First Schedule to the Customs Tariff act, 1965 (51 of 1976) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India. 9. It can be seen from the above reproduced entry No. 91 of Notification No. 6/2006 that goods of any chapter if supplied against international competitive bidding, exemption is available subject to the condition as reproduced above. The condition No. 19 requires all the goods re to be exempted under the Customs Tariff Act when imported int....
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.... Ltd. In turn had procured angles, beams, channels etc. from the appellant for execution of such mega power project. We find that the SSIL has not participated in the international competitive bidding, but had cleared the said goods to M/s. Jindal Power Ltd. for execution of m mega power project. This being undisputed fact, we find that the decision of this Bench in the case of CST Ltd. (supra) squarely covers the issue. We may reproduce the said ratio which reads as under :- "6,,, The learned Advocate brought to our notice the relevant conditions of the exemption Notification. In terms of Notification No. 48/2004, against SI. No. 301, "all goods supplied against International Competitive Bidding, falling under any Chapter" are exempted s....
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....otification would be defeated because the main contractor will be having hundreds of sub-contractors in Mega Projects. In our view, inasmuch as the appellants had supplied the goods to M/s. BHEL, who are the bidders, the very purpose of the Notification would be defeated because the main contractor will be having hundreds of sub-contractors in Mega Projects. In our view, inasmuch as the appellants had supplied the goods to M/s. BHEl, who are the bidders of International Competitive Bidding, the condition of the Notification is satisfied and there is no justification for denying the exemption notification to the appellant. The Tribunal, in the case of Automatic Electric Ltd. v. CCE. Mumbai-2004 (178) E.L.T. 524 (Tri.-Mumbai), has held t....