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Sub-contractors supplying to Power Projects under ICB process eligible for duty exemption

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CESTAT allows excise duty exemption under Notification No. 6/2006-CE on supply of goods to contractors undertaking setting-up of Ultra Mega Power Projects under International Competitive Bidding (ICB) process; Rejects Revenue contention that exemption benefit unavailable since assessee a sub-contractor, not party to ICB process, and goods supplied not entitled to customs duty exemption under Notification No. 21/2002-Cus; Notification No. 6/2006 nowhere stipulates that sub-contractors must participate in bidding process, mere mention of their name in awarded contract and certification from Chief Electrical Engineer and undertaking of Chief Executive Officer of project sufficient to avail benefit; Moreover, goods supplied by assessee exempt from customs duty in terms of Sl. No. 400 of Notification No. 21/2002-Cus as well as certification from Joint Secretary, Ministry of Power, as stipulated thereunder; However, since relevant Certificates not produced before Adjudicating Authority, Tribunal remands matter for de novo consideration : Mumbai Tribunal
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Guest Tuesday, 10 December 2019

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