https://www.taxtmi.com/caselaws?id=92567 Exemption under Notification No. 215/84-C.E. could not be denied solely because the State Government certificate was produced after clearance of the goods, where the goods were in fact cleared for an approved exhibition and the substantive notification conditions were satisfied. The record showed exhibition use, and the Revenue did not dispute that the machines were cleared for that purpose. Delayed production of the certificate did not negate compliance with the exemption requirement, so the benefit of the notification remained available to the assessee. en-us Fri, 15 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92567 Exemption under Notification No. 215/84-C.E. could not be denied solely because the State Government certificate was produced after clearance of the goods, where the goods were in fact cleared for an approved exhibition and the substantive notification conditions were satisfied. The record showed exhibition use, and the Revenue did not dispute that the machines were cleared for that purpose. Delayed production of the certificate did not negate compliance with the exemption requirement, so the benefit of the notification remained available to the assessee. Case-Laws Central Excise Fri, 15 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92567