https://www.taxtmi.com/caselaws?id=178565 A beneficial exemption under Notification No. 108/95-C.E. applies where goods are supplied for projects approved by the Government of India and financed by the World Bank or Asian Development Bank, even if the project implementation certificate is issued in the contractor's name rather than the supplier's. The decisive factor is the actual supply and use of the goods in the eligible project; where that factual use is undisputed and there is no material showing diversion outside the project, the absence of the supplier's name is not fatal. The exemption was therefore treated as available on the object of the notification, not a restrictive reading. en-us Tue, 22 Oct 2013 00:00:00 +0530 Mon, 16 Jan 2017 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178565 A beneficial exemption under Notification No. 108/95-C.E. applies where goods are supplied for projects approved by the Government of India and financed by the World Bank or Asian Development Bank, even if the project implementation certificate is issued in the contractor's name rather than the supplier's. The decisive factor is the actual supply and use of the goods in the eligible project; where that factual use is undisputed and there is no material showing diversion outside the project, the absence of the supplier's name is not fatal. The exemption was therefore treated as available on the object of the notification, not a restrictive reading. Case-Laws Central Excise Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178565