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TMI Blog2017 (5) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... lants were manufacturing CCTV System amongst other goods, classifiable under Chapters 85 and 90 of the First Schedule to the Central Excise Tariff Act, 1985. M/s National Thermal Power Corporation (NTPC), a Government of India Enterprise, floated open tenders i.e. International Competitive Bidding (ICB) for supply of equipment etc. required for Kahalgaon Super Thermal Project, Stage-II, Phse-II at Kahalgaon, District Bhagalpur and for Sipat Super Therma Power Project, State-II at Sipat, District Bilaspur. M/s BHEL was awarded the contract for installation, testing and commissioning of said project. For that purpose, BHEL placed purchase orders on the assessee-Appellants for supply of CCTV systems. Against this order, they supplied the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad of supplying directly to designated projects/agencies. Such supplies shall be eligible for deemed export benefits as per procedure laid down in paragraph 8.4 of HBP v1. 8.6.2 Supplies made by an Indian sub-contract of an Indian or foreign main contractor directly to the designated projects/agencies, shall also be eligible for deemed export benefits provided sub-contractor as indicated either originally or subsequently in the contract, and payment certificate is issued by project authority in the name of sub-contractor as in Appendix 22C of HBP v1." To support his submissions, he relied on the following decisions : (i) Sarita Steels & Industries vs CCE, 2011 (264) ELT 313 (Tri- Bang.); and (ii) CST Ltd. vs CCE, 2007 (217) ELT 513 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally without payment of excise duty if BHEL so desires and BHEL opted for local procurement from the assessee-Appellants. So, naturally the assessee-Appellants should be eligible for exemption under Notification No. 6/2006-CE (Sr. No. 91). Prima facie, the deemed export benefits dealt within para 8.6.1 and 8.6.2 deal with incentive granted by DGFT and not exemption granted by Ministry of Finance and there is no reason to refer to those conditions so long as they are not referred to in the Notification claimed. The main point to be noticed is that relief from excise duty is not granted through the mechanism of deemed export but administered through exemption notification issued. We note that Revenue has not made any case that any of the cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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