https://www.taxtmi.com/caselaws?id=260118 A beneficial exemption notification was applied to diesel generating sets supplied for a project, and the exemption was allowed because the decisive requirement was that the goods be supplied towards a financed and approved project. The fact that delivery was made to the executing agency rather than directly to the project implementing authority did not defeat the exemption, since the supply certificate and later confirmation established that the goods were in fact supplied for and installed in the project. A restrictive condition not found in the notification could not be read into it, so the Revenue's objection failed and the demand was unsustainable. en-us Wed, 13 May 2015 00:00:00 +0530 Wed, 10 Jun 2026 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260118 A beneficial exemption notification was applied to diesel generating sets supplied for a project, and the exemption was allowed because the decisive requirement was that the goods be supplied towards a financed and approved project. The fact that delivery was made to the executing agency rather than directly to the project implementing authority did not defeat the exemption, since the supply certificate and later confirmation established that the goods were in fact supplied for and installed in the project. A restrictive condition not found in the notification could not be read into it, so the Revenue's objection failed and the demand was unsustainable. Case-Laws Central Excise Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260118