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TMI Blog2019 (5) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... der Notification No.6/2006-CE dated 01.03.2006 as amended. The Notification provides exemption for goods supplied against International Competitive Bidding as mentioned in Sl.No.91. The benefit is further subject to the condition No.19 to the effect that the benefit will be available if the goods are exempted from duties of Customs leviable under the First Schedule to the Customs Tariff Act, 1995 as well as the Additional Duty under Section 3 of the Act, when imported into India. 2.2 The appellant supplied the goods on the basis of Certificate issued to them. There is no dispute that the Certificate covers the goods under supply and is issued by the authorities specified within the Notification. Revenue still objected to the claim of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 735 (Tri.-Del.). The Tribunal considered the identical dispute and held that the benefit cannot be denied as long as the combined generation capacity of the power plant was in excess of 1000 MW. 4. The ld.D.R. appearing on behalf of the Revenue, justified the view taken by the lower authorities. 5. Heard both sides and perused the records. 6. The limited dispute in the present case is whether the appellant will be entitled to the benefit of exemption under Notification No.06/2006-CE dated 01.03.2006. There is no dispute that the appellant has satisfied all the eligibility conditions, such as, the goods covered by the Certificate issued by the authorities specified within the Notification. The only objection of the Revenue is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of units producing power of different capacities, of 250 to 500 MWs, as the case may be. The adjudication orders concluded that a single unit manufacturing 1000 MW would alone be entitled to the exemption benefits. 5. In the Office Memorandum dated 20-10-2011 emanating from the Under Secretary, Ministry of Power it is clarified that mega/ultra mega power projects wherein the capacities of a number of units totals up to at least 1000 MW are eligible to avail the requisite benefits under the mega status certificate, issued in terms of condition No. 86 of Notification No. 6/2006-C.E., dated 1-3-2006. Board proceeding dated 21-8-2012 also reiterates this position. Ld. AR for Revenue states that in the circumstances the issue is now settled i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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