https://www.taxtmi.com/caselaws?id=114417 Duty-free clearance to a 100% export-oriented unit remained valid where the supplier removed a diesel generating set against a duly issued CT-3 certificate and the re-warehousing certificate was endorsed by the competent excise officer. The omission, if any, by the buyer-unit to obtain Board of Approvals approval under Notification No. 1/95-C.E. was treated as the buyer's issue and did not defeat the supplier's exemption when the prescribed procedural requirements had been complied with. On that basis, the duty demand against the supplier was held not sustainable and was set aside, with consequential relief. en-us Mon, 13 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 15:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114417 Duty-free clearance to a 100% export-oriented unit remained valid where the supplier removed a diesel generating set against a duly issued CT-3 certificate and the re-warehousing certificate was endorsed by the competent excise officer. The omission, if any, by the buyer-unit to obtain Board of Approvals approval under Notification No. 1/95-C.E. was treated as the buyer's issue and did not defeat the supplier's exemption when the prescribed procedural requirements had been complied with. On that basis, the duty demand against the supplier was held not sustainable and was set aside, with consequential relief. Case-Laws Central Excise Mon, 13 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114417