https://www.taxtmi.com/caselaws?id=331277 Broad exemption lists may cover power cables where the wording extends to stores, spares, materials, supplies and consumables needed for operation, repair or maintenance of the specified goods; on that construction, the cables were treated as falling within List 12. Subsequent production of a DGHS certificate was accepted where it related to the same purchase order and supply and could be reasonably correlated with the invoices; on those facts, the exemption condition was treated as satisfied. The demand, interest and penalty were set aside because exemption could not be denied on a narrow or technical reading. en-us Tue, 12 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331277 Broad exemption lists may cover power cables where the wording extends to stores, spares, materials, supplies and consumables needed for operation, repair or maintenance of the specified goods; on that construction, the cables were treated as falling within List 12. Subsequent production of a DGHS certificate was accepted where it related to the same purchase order and supply and could be reasonably correlated with the invoices; on those facts, the exemption condition was treated as satisfied. The demand, interest and penalty were set aside because exemption could not be denied on a narrow or technical reading. Case-Laws Central Excise Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331277