https://www.taxtmi.com/caselaws?id=3744 Notification No. 108/95-CE grants exemption to goods supplied for projects financed and approved under its terms, subject to production of the prescribed certificate before clearance. Where the competent authority certificate confirms that the project is duly financed and approved and that the goods are required for its execution, the benefit cannot be denied merely because the supply is made through a contractor rather than directly to the project implementing authority. The notification does not impose a direct-supply requirement, so satisfaction of the substantive conditions is sufficient for exemption. en-us Wed, 31 Oct 2007 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3744 Notification No. 108/95-CE grants exemption to goods supplied for projects financed and approved under its terms, subject to production of the prescribed certificate before clearance. Where the competent authority certificate confirms that the project is duly financed and approved and that the goods are required for its execution, the benefit cannot be denied merely because the supply is made through a contractor rather than directly to the project implementing authority. The notification does not impose a direct-supply requirement, so satisfaction of the substantive conditions is sufficient for exemption. Case-Laws Central Excise Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3744