The appellant supplied gear boxes to Mega Power Projects and ...

Gear supplier eligible for excise duty exemption on equipment for mega power projects.

Case Laws     Central Excise

August 27, 2024

The appellant supplied gear boxes to Mega Power Projects and availed exemption benefit under Notification No. 06/2006-C.E. dated 01.03.2006. The adjudicating authority denied the exemption, citing non-fulfillment of conditions and goods not covered under Heading 98.01 of Notification No. 21/2002. The Tribunal held that the appellant fulfilled the conditions by submitting requisite certificates from the appropriate authority certifying the projects as Mega Power Projects. The goods cleared under Chapter Heading 8483 were covered within Notification No. 21/2002, exempting all goods supplied against international competitive bidding. Hence, the appellant was eligible for exemption under Notification No. 06/2006-C.E. The demand of central excise duty, interest, and penalty was set aside, and the appeal was allowed.

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