https://www.taxtmi.com/caselaws?id=114327 Exemption under Notification No. 8/96 could not be refused merely because the certificate was produced after the prescribed period, where the vehicles were in fact registered for use as ambulances within time. Condition 29(b) required timely registration as an ambulance or taxi, not simultaneous filing of the certificate. Reading the notification to require earlier production of the certificate would add a restriction not found in the text and unduly narrow the exemption. The late certificate only evidenced compliance, and the refund rejection was set aside. en-us Mon, 14 Jun 2004 00:00:00 +0530 Mon, 14 May 2012 17:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114327 Exemption under Notification No. 8/96 could not be refused merely because the certificate was produced after the prescribed period, where the vehicles were in fact registered for use as ambulances within time. Condition 29(b) required timely registration as an ambulance or taxi, not simultaneous filing of the certificate. Reading the notification to require earlier production of the certificate would add a restriction not found in the text and unduly narrow the exemption. The late certificate only evidenced compliance, and the refund rejection was set aside. Case-Laws Central Excise Mon, 14 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114327