https://www.taxtmi.com/caselaws?id=478 Exemption under Notification No. 6/2002 was held to extend to batteries used in specified non-conventional energy devices because the scheme covered the listed devices and necessary parts consumed in manufacture of the listed goods; the exemption was therefore applicable. Exemption under Notification No. 10/97 could not be refused merely because the supporting certificate was not produced at clearance, as the omission was procedural and substantive eligibility was otherwise satisfied; the benefit was accordingly available. The commentary concludes that exemption provisions may cover necessary parts where the notification so indicates and that procedural lapses should not defeat an otherwise valid exemption claim. en-us Mon, 10 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=478 Exemption under Notification No. 6/2002 was held to extend to batteries used in specified non-conventional energy devices because the scheme covered the listed devices and necessary parts consumed in manufacture of the listed goods; the exemption was therefore applicable. Exemption under Notification No. 10/97 could not be refused merely because the supporting certificate was not produced at clearance, as the omission was procedural and substantive eligibility was otherwise satisfied; the benefit was accordingly available. The commentary concludes that exemption provisions may cover necessary parts where the notification so indicates and that procedural lapses should not defeat an otherwise valid exemption claim. Case-Laws Central Excise Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=478