https://www.taxtmi.com/caselaws?id=122284 An exemption notification directed to end-use in a specified project cannot be denied merely because the project implementing authority's certificate is issued in the contractor's name and not the supplier's name. The goods were cleared for a World Bank-funded project, the project was approved and divided into contracts, and the supplied goods were used for that project. Since the notification required a certificate only to verify duty-free procurement for the covered project and did not expressly insist on a supplier-specific certificate, the substantive condition of project use was satisfied. The exemption was therefore available to the assessee. en-us Thu, 29 Mar 2007 00:00:00 +0530 Sat, 11 Aug 2012 10:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122284 An exemption notification directed to end-use in a specified project cannot be denied merely because the project implementing authority's certificate is issued in the contractor's name and not the supplier's name. The goods were cleared for a World Bank-funded project, the project was approved and divided into contracts, and the supplied goods were used for that project. Since the notification required a certificate only to verify duty-free procurement for the covered project and did not expressly insist on a supplier-specific certificate, the substantive condition of project use was satisfied. The exemption was therefore available to the assessee. Case-Laws Central Excise Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122284