India: In Kent Introl Pvt Ltd v CCE (2014 – TIOL -2073 -CESTAT -MUM), the Mumbai Tribunal held that the goods supplied by a sub -contractor to the main contractor who was executing a mega project by International Competitive Bidding were eligible for the benefit of excise duty exemption under Notification No. 6/2002 -CE dated 1 March, 2002 .