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Issues: Whether exemption under Notification No. 108/95-C.E. could be denied merely because the certificate issued by the project implementing authority was not in the name of the supplier.
Analysis: The goods were cleared for a World Bank-funded project and it was not disputed that the project was approved, divided into contracts, and the goods supplied were used for the project. The notification required production of a certificate from the project implementing authority to ensure duty-free procurement for use in the specified project. It did not stipulate that the certificate had to be issued in the name of the supplier. The notification was treated as an end-use exemption, and the essential requirement was that the goods were intended for and used in the covered project.
Conclusion: The exemption could not be denied on the ground that the certificate was issued in the name of the contractor and not in the name of the supplier. The issue was decided in favour of the assessee.
Ratio Decidendi: Where an exemption notification is aimed at end-use in a specified project, the benefit cannot be refused for want of a supplier-specific certificate if the substantive conditions of project use are satisfied and the notification does not expressly require such a certificate.
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