https://www.taxtmi.com/caselaws?id=92467 Exemption under Notification No. 263/87-C.E. was available only to equipment and stores intended for use in the systems or sub-systems of the Integrated Guided Missile Development Programme. The certificate produced for the EPAX and push button telephones was found to be general and did not specifically establish the required restricted use. The record also showed that the EPAX lines were used for internal and external plant communication and general telephonic purposes, which did not satisfy the notification condition. The denial of exemption was therefore upheld. en-us Tue, 21 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 17:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92467 Exemption under Notification No. 263/87-C.E. was available only to equipment and stores intended for use in the systems or sub-systems of the Integrated Guided Missile Development Programme. The certificate produced for the EPAX and push button telephones was found to be general and did not specifically establish the required restricted use. The record also showed that the EPAX lines were used for internal and external plant communication and general telephonic purposes, which did not satisfy the notification condition. The denial of exemption was therefore upheld. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92467