https://www.taxtmi.com/caselaws?id=328860 Exemption under Notification No. 6/2002-CE could not be denied merely because a photocopy of the prescribed certificate was filed before clearance and the original was produced later. The notification required production of the certificate before clearance, but it did not insist on the original alone being submitted to the department. As the certificate's correctness and the assessee's entitlement to exemption were undisputed, the later production of the original cured the technical objection. The exemption was therefore restored and the impugned orders were set aside with consequential relief. en-us Wed, 04 May 2016 00:00:00 +0530 Thu, 16 Jun 2016 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328860 Exemption under Notification No. 6/2002-CE could not be denied merely because a photocopy of the prescribed certificate was filed before clearance and the original was produced later. The notification required production of the certificate before clearance, but it did not insist on the original alone being submitted to the department. As the certificate's correctness and the assessee's entitlement to exemption were undisputed, the later production of the original cured the technical objection. The exemption was therefore restored and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328860