https://www.taxtmi.com/caselaws?id=333206 Exemption under Notification No. 10/97-CE was available for Dissolved Acetylene supplied for research purposes to the Department of Atomic Energy. The Tribunal accepted a certificate showing the end use of the goods and treated the signatory as holding a rank equivalent to Deputy Secretary to the Government of India. On verification of the factual matrix and the use of the goods, the notification condition was found satisfied. The objection that the certificate was not produced before the lower authorities did not defeat entitlement to exemption on the merits. en-us Wed, 10 Aug 2016 00:00:00 +0530 Fri, 06 Jan 2017 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333206 Exemption under Notification No. 10/97-CE was available for Dissolved Acetylene supplied for research purposes to the Department of Atomic Energy. The Tribunal accepted a certificate showing the end use of the goods and treated the signatory as holding a rank equivalent to Deputy Secretary to the Government of India. On verification of the factual matrix and the use of the goods, the notification condition was found satisfied. The objection that the certificate was not produced before the lower authorities did not defeat entitlement to exemption on the merits. Case-Laws Central Excise Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333206