2025-VIL-1997-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Clearance of goods to Thermal Power Project, Benefit of Mega Power Policy - Appellant cleared goods to M/s. BHEL, the main contractor under International Competitive Bidding (ICB) for Mega Power Projects, without payment of duty by availing exemption under Notification No. 06/2006-CE dated 01.03.2006 - Department alleged that the appellant's supplies to the "Combined Cycle Gas Turbine Mega Power Project for ONGC Tripura Power Company Ltd." did not qualify for the exemption as it was not a Thermal Power Plant of 1000 MW or more capacity, as required under the Notifications - Whether the appellant is eligible to avail the exemption under Notification No. 06/2006-CE dated 01.03.2006 read with Notification No. 21/2002-Cus. dated 01.03.2002 in respect of the said power project – HELD - The Ministry of Power had issued a Revised Mega Power Project Policy vide Notification No. 118/2003-IPC dated 14.12.2009, which clearly states that a Thermal Power Plant of capacity 700 MW or more located in the specified states, which includes Tripura, shall be eligible for the benefit of the Mega Power Policy. The authorities below had ignored the spirit of this Notification and had only focused on the threshold capacity of 1000 MW mentioned in the earlier notifications, without considering the subsequent clarification by the Ministry of Power – Further, the appellant had provided a certificate from the Ministry of Power certifying the capacity of the project as 726 MW, which remained undisputed. When the capacity requirement is clearly satisfied and the Government has issued a subsequent circular clarifying the eligibility criteria, the authorities cannot sit in judgment over the character of such a certificate issued by a competent authority - the impugned order is set aside by granting the appellant the benefit of the exemption notification – The appeal is allowed
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