https://www.taxtmi.com/caselaws?id=203501 Concessional central excise duty under Notification No. 5/99-C.E. was available only on strict compliance with the prescribed certificate condition and proof that the goods fell within the notified description for pollution control. The claimant failed to produce cogent evidence that the high voltage rectifiers were parts of an electrostatic precipitator system, and the certificate relied on was issued for another unit rather than the goods cleared from the relevant unit. A circular could not expand the notification's scope, and the cited precedents were distinguished on their facts. The exemption was therefore denied. en-us Mon, 22 Nov 2010 00:00:00 +0530 Tue, 31 May 2011 04:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203501 Concessional central excise duty under Notification No. 5/99-C.E. was available only on strict compliance with the prescribed certificate condition and proof that the goods fell within the notified description for pollution control. The claimant failed to produce cogent evidence that the high voltage rectifiers were parts of an electrostatic precipitator system, and the certificate relied on was issued for another unit rather than the goods cleared from the relevant unit. A circular could not expand the notification's scope, and the cited precedents were distinguished on their facts. The exemption was therefore denied. Case-Laws Central Excise Mon, 22 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203501