https://www.taxtmi.com/caselaws?id=83723 Notification No. 35/76-C.E. exempted sugar produced by a factory commencing production on or after 1 April 1974, subject to certification by the competent authority. A refund claim supported initially by a provisional eligibility certificate was not liable to rejection where a final certificate was later produced and eligibility was ultimately verified. The proviso to the notification also indicated that Notification No. 210/73-C.E. would not govern a factory covered by the later exemption. Accordingly, prior availment of the earlier notification could not by itself defeat entitlement under Notification No. 35/76-C.E. when the factory otherwise satisfied the prescribed conditions. en-us Mon, 13 Jun 1994 00:00:00 +0530 Sat, 16 Jul 2011 12:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83723 Notification No. 35/76-C.E. exempted sugar produced by a factory commencing production on or after 1 April 1974, subject to certification by the competent authority. A refund claim supported initially by a provisional eligibility certificate was not liable to rejection where a final certificate was later produced and eligibility was ultimately verified. The proviso to the notification also indicated that Notification No. 210/73-C.E. would not govern a factory covered by the later exemption. Accordingly, prior availment of the earlier notification could not by itself defeat entitlement under Notification No. 35/76-C.E. when the factory otherwise satisfied the prescribed conditions. Case-Laws Central Excise Mon, 13 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83723