https://www.taxtmi.com/caselaws?id=118013 Batteries necessary for non-conventional energy devices and systems specified in List 9 of Notification No. 6/2002-C.E. qualify as parts consumed in their manufacture and are eligible for exemption. Exemption under Notification No. 10/97-C.E. cannot be denied solely because the prescribed certificate was not produced at clearance where substantive eligibility is otherwise established; such non-production is a technical procedural lapse. Beneficial exemption relief therefore remains available when goods fall within the notification's substantive scope and procedural irregularities do not affect entitlement. en-us Mon, 10 Apr 2006 00:00:00 +0530 Wed, 27 Jun 2012 18:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118013 Batteries necessary for non-conventional energy devices and systems specified in List 9 of Notification No. 6/2002-C.E. qualify as parts consumed in their manufacture and are eligible for exemption. Exemption under Notification No. 10/97-C.E. cannot be denied solely because the prescribed certificate was not produced at clearance where substantive eligibility is otherwise established; such non-production is a technical procedural lapse. Beneficial exemption relief therefore remains available when goods fall within the notification's substantive scope and procedural irregularities do not affect entitlement. Case-Laws Central Excise Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118013