Delegation of the authority to sign the Central Excise Duty Exemption Certificate to Member (Administration) of NHAI in terms of Notification No.108/95-CE, dated 28.8.1995
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Delegation of certificate signing authority permits Member (Finance) of NHAI to issue excise duty exemption certificates accepted by field formations. The Board authorised Central Excise field formations to accept exemption certificates issued by the Member (Finance) of NHAI in place of the Chairman's signature under the notification, provided all other statutory and procedural conditions of the notification are satisfied; the certificate remains the operative document required for manufacturers to claim central excise duty exemption for goods supplied to qualifying international projects.
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Provisions expressly mentioned in the judgment/order text.
Delegation of certificate signing authority permits Member (Finance) of NHAI to issue excise duty exemption certificates accepted by field formations.
The Board authorised Central Excise field formations to accept exemption certificates issued by the Member (Finance) of NHAI in place of the Chairman's signature under the notification, provided all other statutory and procedural conditions of the notification are satisfied; the certificate remains the operative document required for manufacturers to claim central excise duty exemption for goods supplied to qualifying international projects.
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