2016 (6) TMI 663

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..... competitive bidder for use in the Mega Power Project executed by Coastal Gujarat Power Ltd. (CGPL) shall grant duty exemption to such goods under Notification No.6/2006-CE dt. 1.3.2006 or the exemption shall be granted to the person using the goods in the project? - Held that:- The notification in terms of Sl.No.91 read with condition No.19 therein grants excise duty/customs duty exemption to the .....

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..... upply of the goods towards the project and nothing beyond. - Decided in favour of assessee - Appeal Nos. E/487 to 492/2010 - Final Order No. 40052-40057/2016 - Dated:- 12-1-2016 - D N Panda, Member (J) And R Periasami, Member (T) For the Appellant : Mr Joseph Prabhakar, Adv For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per D. N. Panda The precise question raised by .....

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..... ification governing the issue. The notification in terms of Sl.No.91 read with condition No.19 therein grants excise duty/customs duty exemption to the goods meant for use in the mega power project. It does not grant exemption to any person. This simple interpretation of law attributable to the mandate of the notifications answers the question as above. There is no necessity to go into further det .....

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