https://www.taxtmi.com/caselaws?id=265009 Steel plates supplied for use in the Delhi MRTS project were treated as eligible for exemption under Notification No. 6/2002-Central Excise, serial no. 260A, because the notification covered equipment, machinery and rolling stock procured by or on behalf of DMRC for the project. The required certificate from the authorised DMRC officer was produced, confirming that the goods were procured for the project and would remain in DMRC's inventory and ownership. The plates were used in fabrication of equipment and structures and were supported by a TRU clarification treating them as part of traction equipment. On that basis, the notification conditions were satisfied and exemption was available. en-us Tue, 14 Jul 2015 00:00:00 +0530 Sat, 09 Jan 2016 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265009 Steel plates supplied for use in the Delhi MRTS project were treated as eligible for exemption under Notification No. 6/2002-Central Excise, serial no. 260A, because the notification covered equipment, machinery and rolling stock procured by or on behalf of DMRC for the project. The required certificate from the authorised DMRC officer was produced, confirming that the goods were procured for the project and would remain in DMRC's inventory and ownership. The plates were used in fabrication of equipment and structures and were supported by a TRU clarification treating them as part of traction equipment. On that basis, the notification conditions were satisfied and exemption was available. Case-Laws Central Excise Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265009