Exemption certificate requirements for ADB-financed projects cannot demand item-wise listing where supply to the project is otherwise established.

Exemption under Notification No. 108/95-C.E. could not be denied merely because the nodal Ministry certificate did not separately list each item supplied for an ADB-financed project. The goods were admittedly supplied for the project, and the notification only required certification to establish supply to an internationally financed project. Requiring item-wise particulars for every supply in a large multi-contract project was held to be impracticable and not mandated by the notification. Relying on Bindawala Electrical Industries Ltd. v. CCE, the Tribunal accepted that the exemption remained available despite the absence of item-specific description in the certificate, and the denial of benefit was unsustainable.

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Issues: Whether the exemption under Notification No. 108/95-C.E. dated 28-8-1995 could be denied merely because the nodal Ministry certificate did not individually specify each item supplied for the ADB-financed project.

Analysis: The goods were admittedly supplied for the project financed by the Asian Development Bank. The notification required a certificate from the nodal Ministry to establish supply to an international organisation financed project. The Tribunal held that insisting upon item-wise description of every supply in a large multi-contract project was impracticable and was not warranted by the notification. The issue was covered by the Tribunal's earlier decision in Bindawala Electrical Industries Ltd. v. CCE, which supported grant of the exemption without such insistence.

Conclusion: The denial of exemption was unsustainable and the assessee was entitled to the benefit of the notification.

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