https://www.taxtmi.com/caselaws?id=91605 Exemption under Chapter X could not be denied merely because the CT 2 certificate and related procedural steps were completed after clearance, where the substantive conditions were otherwise satisfied. The goods had been received from the Government Mint, and the assessee held the relevant L-6 licence or CT 2 certificate. The Tribunal treated the defect as a procedural lapse, not a substantive failure, and noted that the department had already accepted the benefit for some clearances. Delayed production of the certificate was therefore not fatal, and the exemption remained available. en-us Tue, 17 Feb 1998 00:00:00 +0530 Wed, 19 Oct 2011 15:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91605 Exemption under Chapter X could not be denied merely because the CT 2 certificate and related procedural steps were completed after clearance, where the substantive conditions were otherwise satisfied. The goods had been received from the Government Mint, and the assessee held the relevant L-6 licence or CT 2 certificate. The Tribunal treated the defect as a procedural lapse, not a substantive failure, and noted that the department had already accepted the benefit for some clearances. Delayed production of the certificate was therefore not fatal, and the exemption remained available. Case-Laws Central Excise Tue, 17 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91605