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TMI Blog2011 (3) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... etitive Bidding in relation thereto - appellants cannot claim benefit either under the project comprised under Rule 6(6)(vii)(a) of the said Rule or under notification in question - appellants have to satisfy the requirements of rules under the Cenvat Credit as specified under the impugned order, more particularly sub-rule (3)(b) of Rule 6 of the Cenvat Credit Rules, 2004 - no prima facie case having been made out for total waiver of the amount demanded under the impugned order - Decided against the assessee - E/1803/2010 - 417/2011-EX(PB), - Dated:- 11-3-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Shri Prabhat Kumar, Advocate, for the Appellant. Shri Sunil Kumar, DR, for the Respondent. [Order per : Justice R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06-C.E., dated 1-3-2006 as amended. Consequently, show cause notice dated 17-9-2008 came to be issued to the appellants and the same was contested by the appellants under their reply, which was submitted to the department on 21-10-2008. The Commissioner after hearing the parties passed the impugned order. 4. It is the contention on behalf of the appellants that considering the provisions of Rule 6(6)(vii)(a) of the Cenvat Credit Rules, 2004 and the facts of the case, which revealed that supply of the goods was to M/s. ABB Ltd., who were the International Competitive Bidders in relation to the Project Phase-II of Delhi Metro Rail Corporation Ltd. (DMRC) and the said fact having been confirmed under certificate dated 24-8-2009 issued by Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he International Competitive Bidder in relation to the DMRC Project. In the background of these undisputed facts, the Commissioner in his impugned order has observed that, the Excise Duty Exemption Certificate procured by the party and supplied to the party by the Delhi Metro Rail Corporation Ltd. nowhere states or depicts that the goods in question are/have to be supplied against the International Competitive Bidding. 8. Further, in para 2.9 of the impugned order, the Commissioner has observed that the certificate supplied by M/s. ABB Ltd. as well as the certificate supplied by Delhi Metro Rail Corporation Ltd. in relation to the supply of goods, nowhere mentions that the supply has been made against International Competitive Bidding b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Competitive Bidding. It is not available to any third party, who might supply the goods to the successful bidder in International Competitive Bidding but it necessarily relates to the successful bidder in the International Competitive Bidding. In other words, the benefit under both the provisions is to the supplier, who has succeeded in getting the contract of supply of goods by having participated in the International Competitive Bidding. Admittedly, the appellants are not such successful bidder in the International Competitive Bidding. They are merely supplying the goods to another firm, who is successful in obtaining the project work by taking part in the International Competitive Bidding in relation thereto. This is also confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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