https://www.taxtmi.com/caselaws?id=118013 Batteries used in devices covered by List 9 of Notification No. 6/2002-C.E. were treated as eligible parts for exemption because they were necessary for the specified non-conventional energy devices and systems. Exemption under Notification No. 10/97-C.E. was not denied merely because the prescribed certificate was not produced at the time of clearance, as the omission was regarded as a procedural lapse and not a defeat of substantive entitlement. The note affirms that a beneficial exemption applies where the goods fall within the notification's substantive scope, and technical irregularities will not override otherwise established eligibility. 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 used in devices covered by List 9 of Notification No. 6/2002-C.E. were treated as eligible parts for exemption because they were necessary for the specified non-conventional energy devices and systems. Exemption under Notification No. 10/97-C.E. was not denied merely because the prescribed certificate was not produced at the time of clearance, as the omission was regarded as a procedural lapse and not a defeat of substantive entitlement. The note affirms that a beneficial exemption applies where the goods fall within the notification's substantive scope, and technical irregularities will not override otherwise established eligibility. Case-Laws Central Excise Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118013