Documentary compliance for exemption notifications upheld where certificate accompanied consignment notes despite missing declaration.

Notification No. 32/2004 exemption could not be denied merely because the prescribed declaration was not printed on the consignment note, where a certificate from the service provider accompanied the documents and was undisputed. The certificate confirmed that no Cenvat credit had been availed on inputs or capital goods and that the benefit of Notification No. 12/2003 was not available. On that documentary compliance, the Tribunal treated the notification condition as satisfied and upheld the exemption, rejecting the Revenue's objection.

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Issues: Whether the benefit of Notification No. 32/2004 dated 03.12.2004 could be denied merely because the prescribed declaration was not printed on the consignment note, when a certificate from the service provider accompanied the documents.

Analysis: The factual position that the service provider's certificate accompanied the consignment notes was not disputed. The certificate stated that no credit had been availed on inputs or capital goods and that the benefit of Notification No. 12/2003 was not available. In view of the Tribunal precedent relied upon, production of such a certificate was treated as sufficient compliance with the notification requirement, even though the declaration did not appear on the consignment note itself.

Conclusion: The benefit of the notification was available and the Revenue's objection failed.

Final Conclusion: The exemption benefit was upheld on the basis of accepted documentary compliance, and the Revenue's challenge was rejected.

Ratio Decidendi: Where the substantive condition of a notification is established by a certificate accompanying the documents, the benefit cannot be denied solely for absence of the declaration on the consignment note itself.

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