https://www.taxtmi.com/caselaws?id=260938 A domestic sub-contractor supplying goods for ONGC petroleum operations was held entitled to central excise exemption under Notification No. 6/06-CE despite not producing the Directorate General of Hydrocarbons certificate linked to the customs exemption conditions. The dispute turned on whether condition No. 29 of Notification No. 21/02-CUS applied to an Indian manufacturer acting as a sub-contractor. The Tribunal followed the earlier view that this certificate requirement does not apply to such sub-contractors, so denial of exemption on that ground was unsustainable. The demand, interest, and penalty were set aside. en-us Mon, 24 Nov 2014 00:00:00 +0530 Sat, 27 Jun 2015 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260938 A domestic sub-contractor supplying goods for ONGC petroleum operations was held entitled to central excise exemption under Notification No. 6/06-CE despite not producing the Directorate General of Hydrocarbons certificate linked to the customs exemption conditions. The dispute turned on whether condition No. 29 of Notification No. 21/02-CUS applied to an Indian manufacturer acting as a sub-contractor. The Tribunal followed the earlier view that this certificate requirement does not apply to such sub-contractors, so denial of exemption on that ground was unsustainable. The demand, interest, and penalty were set aside. Case-Laws Central Excise Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260938