https://www.taxtmi.com/caselaws?id=126073 Exemption under notifications for goods used in specified public projects was treated as available where the intended end use was not disputed and the certificates bore the competent district authority's countersignature. Procedural objections, including the form of the certificate and the absence of the assessee's name in the document, were regarded as technical lapses rather than grounds to deny the exemption. On that basis, a prima facie case was found against the duty demand and penalties, supporting waiver of pre-deposit and stay of recovery. en-us Thu, 05 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 10:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126073 Exemption under notifications for goods used in specified public projects was treated as available where the intended end use was not disputed and the certificates bore the competent district authority's countersignature. Procedural objections, including the form of the certificate and the absence of the assessee's name in the document, were regarded as technical lapses rather than grounds to deny the exemption. On that basis, a prima facie case was found against the duty demand and penalties, supporting waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126073