https://www.taxtmi.com/caselaws?id=95828 A 100% Export Oriented Unit could claim exemption from central excise duty on Diesel Generating Sets under Notification No. 1/95-C.E. only if the prescribed prior approval or recommendation of the Board or Committee was obtained before purchase. The CT-3 certificate merely authorised removal of excisable goods and did not substitute for the required permission to buy the generating sets. Because the goods were received before approval was sought, the later permission could not operate retrospectively to validate the transaction. The demand of excise duty was therefore sustained. en-us Fri, 26 Nov 1999 00:00:00 +0530 Thu, 15 Dec 2011 12:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95828 A 100% Export Oriented Unit could claim exemption from central excise duty on Diesel Generating Sets under Notification No. 1/95-C.E. only if the prescribed prior approval or recommendation of the Board or Committee was obtained before purchase. The CT-3 certificate merely authorised removal of excisable goods and did not substitute for the required permission to buy the generating sets. Because the goods were received before approval was sought, the later permission could not operate retrospectively to validate the transaction. The demand of excise duty was therefore sustained. Case-Laws Central Excise Fri, 26 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95828