2026-VIL-1701-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Rule 6(6)(vii) of the CENVAT Credit Rules, 2004 - Clearances to expansion of power project - Partial exemption from customs duty - Appellant cleared goods without payment of duty for expansion of a mega power project supplied under international competitive bidding - Department denied the benefit of Rule 6(6)(vii) and demanded an amount under Rule 6 on the ground that goods required for such expansion attract basic customs duty at a concessional rate on import, and are therefore not exempt from duties of customs - Whether the goods supplied towards expansion of an existing power project are covered under Rule 6(6)(vii) - HELD - The goods were supplied in terms of the relevant exemption notifications as per Sl.No.339 of Excise Notification No.12/2012-CE and Sl.No.508 of Customs Notification No.12/2012-Cus. and 21/2002-Cus (Sl.No.400A) - The certificates issued by the project developer certify supply under the procedure of international competitive bidding, and by the Joint Secretary to the Government of India for claiming exemption for expansion of the mega power project - Exemption from duty of customs does not only mean complete exemption but also includes partial exemption, since power has been conferred under Section 25 of the Customs Act to exempt goods from the whole or any part of the duty. Rule 6(6)(vii) contains no express condition that goods must be exempt from the whole of customs duty or that supplies to expansion projects are excluded, and no words can be read into the rule - The goods supplied towards expansion of the existing power project are covered and the operation of Rule 6(1) to (4) is not applicable - The impugned order is set aside and the appeal is allowed
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