https://www.taxtmi.com/caselaws?id=201812 Exemption under Notification No. 108/95-C.E. is available only where goods are supplied to the approved project itself and are required for its execution. Goods purchased in a contractor's own name and retained under the contractor's ownership and control do not satisfy that condition, even if they are used in project work. A prior decision was distinguished because those facts involved undisputed supply to the project. On this basis, and also for want of shown financial hardship, no waiver of pre-deposit or stay relief was warranted; the stay application was rejected. en-us Fri, 09 Apr 2010 00:00:00 +0530 Wed, 12 Jan 2011 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201812 Exemption under Notification No. 108/95-C.E. is available only where goods are supplied to the approved project itself and are required for its execution. Goods purchased in a contractor's own name and retained under the contractor's ownership and control do not satisfy that condition, even if they are used in project work. A prior decision was distinguished because those facts involved undisputed supply to the project. On this basis, and also for want of shown financial hardship, no waiver of pre-deposit or stay relief was warranted; the stay application was rejected. Case-Laws Central Excise Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201812