https://www.taxtmi.com/caselaws?id=235086 The Court upheld the decision of CESTAT in favor of the respondent, a manufacturer of earth-moving equipment, regarding the exemption claimed under Notification No.108/95 for goods supplied to contractors working on the "Golden Quadrilateral Road Project." The Court emphasized the public interest nature of the Notification and the fulfillment of conditions, dismissing the Revenue's appeal. Additionally, the Court found that the goods were used by sub-contractors for project execution, meeting the exemption conditions, and dismissed the Revenue's appeal based on factual findings and the Notification's objectives. en-us Thu, 20 Jun 2013 00:00:00 +0530 Tue, 31 Dec 2013 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235086 The Court upheld the decision of CESTAT in favor of the respondent, a manufacturer of earth-moving equipment, regarding the exemption claimed under Notification No.108/95 for goods supplied to contractors working on the "Golden Quadrilateral Road Project." The Court emphasized the public interest nature of the Notification and the fulfillment of conditions, dismissing the Revenue's appeal. Additionally, the Court found that the goods were used by sub-contractors for project execution, meeting the exemption conditions, and dismissed the Revenue's appeal based on factual findings and the Notification's objectives. Case-Laws Central Excise Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235086