https://www.taxtmi.com/caselaws?id=238636 Notification No. 108/95 required a certificate showing that the goods were intended for a Government-approved project and issued by the specified officer in relation to those goods. The Tribunal held that the exemption could not be denied merely because the certificate was not issued in the name of the respondents, where it otherwise established that the goods were required for the approved project. The certificate satisfied the substantive condition of the notification, so the respondents were entitled to exemption and the appeal failed. en-us Fri, 26 Jul 2013 00:00:00 +0530 Mon, 28 Oct 2013 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238636 Notification No. 108/95 required a certificate showing that the goods were intended for a Government-approved project and issued by the specified officer in relation to those goods. The Tribunal held that the exemption could not be denied merely because the certificate was not issued in the name of the respondents, where it otherwise established that the goods were required for the approved project. The certificate satisfied the substantive condition of the notification, so the respondents were entitled to exemption and the appeal failed. Case-Laws Central Excise Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238636