https://www.taxtmi.com/caselaws?id=262377 End-use certificates that clearly established use of the goods as parts, accessories, scientific and technical instruments, and for the specified plant and system satisfied the conditions of Notification No. 10/97-C.E., so the assessee remained entitled to exemption. The remand was confined to verification of those certificates, and the Tribunal did not exceed that scope in accepting them. The High Court held that the Commissioner had to assess the certificates against the notification, and once the certified end use was clear, the exemption could not be denied. No substantial question of law arose, and the Revenue's appeal was rejected. en-us Mon, 02 Feb 2015 00:00:00 +0530 Sat, 08 Aug 2015 06:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262377 End-use certificates that clearly established use of the goods as parts, accessories, scientific and technical instruments, and for the specified plant and system satisfied the conditions of Notification No. 10/97-C.E., so the assessee remained entitled to exemption. The remand was confined to verification of those certificates, and the Tribunal did not exceed that scope in accepting them. The High Court held that the Commissioner had to assess the certificates against the notification, and once the certified end use was clear, the exemption could not be denied. No substantial question of law arose, and the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262377