https://www.taxtmi.com/caselaws?id=219083 Exemption under the relevant notifications cannot be denied solely because the required certificate was produced after clearance of the goods where the substantive conditions for exemption are otherwise satisfied. The Tribunal treated timely production of the certificate as a procedural requirement and held that later compliance did not defeat the claim. It also noted that the lower authorities had not examined whether the certificates covered the quantities issued or whether they were issued by the proper authority, as the claim had been rejected only for delayed production. The matter was therefore remitted for verification of the certificates on merits. en-us Tue, 21 Feb 2012 00:00:00 +0530 Tue, 04 Dec 2012 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219083 Exemption under the relevant notifications cannot be denied solely because the required certificate was produced after clearance of the goods where the substantive conditions for exemption are otherwise satisfied. The Tribunal treated timely production of the certificate as a procedural requirement and held that later compliance did not defeat the claim. It also noted that the lower authorities had not examined whether the certificates covered the quantities issued or whether they were issued by the proper authority, as the claim had been rejected only for delayed production. The matter was therefore remitted for verification of the certificates on merits. Case-Laws Central Excise Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219083