https://www.taxtmi.com/caselaws?id=116222 Notification No. 108/95-C.E. granted exemption only on prior production of a certificate from the United Nations or an International Organisation confirming official use or supply to an approved project financed by that organisation. The Tribunal treated this documentary requirement as a condition precedent, not a procedural formality, and held that strict compliance was necessary for the exemption. It also noted that the later amended notification required a certificate from the nodal ministry in the Government of India, which was likewise not produced, and a project authority certificate could not replace the prescribed document. The exemption was therefore unavailable. en-us Tue, 12 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 10:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116222 Notification No. 108/95-C.E. granted exemption only on prior production of a certificate from the United Nations or an International Organisation confirming official use or supply to an approved project financed by that organisation. The Tribunal treated this documentary requirement as a condition precedent, not a procedural formality, and held that strict compliance was necessary for the exemption. It also noted that the later amended notification required a certificate from the nodal ministry in the Government of India, which was likewise not produced, and a project authority certificate could not replace the prescribed document. The exemption was therefore unavailable. Case-Laws Central Excise Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116222