https://www.taxtmi.com/caselaws?id=239311 Exemption under Notification No. 108/95-CE was held available where goods were cleared against project authority certificates, even though the certificate stood in the contractor's name rather than the manufacturer's. The Tribunal accepted that the goods were actually used in a World Bank and Asian Development Bank financed earthquake rehabilitation project, and treated the substantive purpose of the notification as satisfied. A narrow technical objection to the certificate name was rejected because the exemption conditions were otherwise fulfilled. The demand, penalty, and interest were therefore held unsustainable. en-us Tue, 15 Oct 2013 00:00:00 +0530 Mon, 11 Nov 2013 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239311 Exemption under Notification No. 108/95-CE was held available where goods were cleared against project authority certificates, even though the certificate stood in the contractor's name rather than the manufacturer's. The Tribunal accepted that the goods were actually used in a World Bank and Asian Development Bank financed earthquake rehabilitation project, and treated the substantive purpose of the notification as satisfied. A narrow technical objection to the certificate name was rejected because the exemption conditions were otherwise fulfilled. The demand, penalty, and interest were therefore held unsustainable. Case-Laws Central Excise Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239311