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TMI Blog2015 (4) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of this Tribunal in the appellant's own previous case and the Revenue has accepted the said order - Respectfully following the decision of the Tribunal in the appellant s own case, I set aside the order passed by learned Commissioner (Appeals) - Decided in favour of assesee. - E/Misc./40010 & 40011/2015 & E/547 & 548/2010, E/303 to 305/2011 - Final Order No. 40335-40339 / 2015 - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, the main appeals are taken up for hearing and disposal as the issue involved in all the five appeals are identical. The common issue involved in these appeals is whether the appellants are eligible for exemption Notification No. 6/2006 dated 1.3.2006. The appellants supplied circuit breakers, control panels and relays along with mandatory spares under International Competitive Bidding by ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings of the Commissioner (Appeals). 5. After hearing both sides and on perusal of the records, I find that the main issue to be decided is whether the appellants are eligible for exemption Notification No. 6/2006 dated 1.3.2006 and the issue stands settled by the decision of this Tribunal in the appellant s own case vide Final Order No. 181 182/2012 dated 2.3.2012 and the Revenue has accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants include not only the main item of circuit breaker but also mandatory spares . Hence, it is seen that the mandatory spares themselves on their own right have been supplied against international competitive bidding and the same have availed exemption under the aforecited Notification No. 6/2006. In such a case, there is no justification to ask the appellants to either reverse the credit or p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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