https://www.taxtmi.com/caselaws?id=2561 Concessional duty under Notification No. 5/98-C.E. was available for caustic soda supplied to ONGC for oil exploration because the substantive eligibility condition was satisfied by the actual supply and end use, as supported by the purchase order and end-use certificates. The prior certificate and post-clearance verification requirements were treated as procedural safeguards, so non-compliance with those formalities did not justify denial of the exemption when the object of the notification had been fulfilled. The beneficial exemption therefore could not be refused on procedural grounds alone. en-us Tue, 07 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2561 Concessional duty under Notification No. 5/98-C.E. was available for caustic soda supplied to ONGC for oil exploration because the substantive eligibility condition was satisfied by the actual supply and end use, as supported by the purchase order and end-use certificates. The prior certificate and post-clearance verification requirements were treated as procedural safeguards, so non-compliance with those formalities did not justify denial of the exemption when the object of the notification had been fulfilled. The beneficial exemption therefore could not be refused on procedural grounds alone. Case-Laws Central Excise Tue, 07 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2561