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TMI Blog2019 (5) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... turn, procured the material from the Appellant, on the strength of the said project authority certificate. The quantity and quality of seamless pipes mentioned in the said project authority certificate has been undisputedly supplied by the Appellant to M/s HJIPL. The sole reason for denying the benefit of said exemption to the Appellant is that the supplies were not made by them directly through international competitive bidding; also they have not satisfied the condition No.19 appended to the said notification - In our view, the supply of the goods to the project in the present circumstances cannot disentitle them from the benefit of notification. In absence of any contrary evidence to the fact that the pipes in question had not been supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No.6/2006 -C.E., dt.1.3.2006, inasmuch as that the seamless pipes have been supplied to M/s HJIPL, sub-contractor of M/s Jubilant Oil & Gas Ltd, who were awarded the contract for exploration of oil and gases by the Government of India against Contract No.CY07PO0013, dt.18.04.2016. The supplies were made against the said contract by the Appellant which in turn certified by M/s Jubilant Oil & Gas Ltd. It is their contention that merely because the goods were not directly supplied to the main contractor, would not disentitle them from availing the benefit of exemption Notification No.6/2006-C.E., dt.1.3.2006 for the clearances made to said projector. He submits that there is no dispute of the fact that the supplies were made as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titive bidding; also they have not satisfied the condition No.19 appended to the said notification. In our view, the supply of the goods to the project in the present circumstances cannot disentitle them from the benefit of notification, as held in number of cases including the case of Toshniwal Industries Pvt. Ltd (supra). On similar facts and circumstances, considering exemption under the same notification, the Tribunal, following the earlier judgment observed as follows:- "6. After hearing both sides and on perusal of record, it appears that the Tribunal has decided (supra) that it is not necessary that the manufacturer supplying the goods to the mega power projects should have participated in International Competitive Bidding so long ..... X X X X Extracts X X X X X X X X Extracts X X X X
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