https://www.taxtmi.com/caselaws?id=212101 Exemption under Notification No. 108/95-C.E. is not to be denied solely because the project certificate is issued in the name of the contracting entity rather than the actual manufacturer-supplier, where the project linkage is otherwise established. The agreement showed that the certificate-holder had been awarded the project and had engaged the respondent to manufacture and supply biscuits for that project. On those facts, the certificate requirement was satisfied in substance, and earlier Tribunal decisions treating the supplier's name as non-essential were applied. The notification benefit was therefore available, so the Revenue's objection on the certificate name failed. en-us Wed, 17 Aug 2011 00:00:00 +0530 Sat, 14 Apr 2012 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212101 Exemption under Notification No. 108/95-C.E. is not to be denied solely because the project certificate is issued in the name of the contracting entity rather than the actual manufacturer-supplier, where the project linkage is otherwise established. The agreement showed that the certificate-holder had been awarded the project and had engaged the respondent to manufacture and supply biscuits for that project. On those facts, the certificate requirement was satisfied in substance, and earlier Tribunal decisions treating the supplier's name as non-essential were applied. The notification benefit was therefore available, so the Revenue's objection on the certificate name failed. Case-Laws Central Excise Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212101