https://www.taxtmi.com/caselaws?id=334259 Exemption for goods used in a water treatment plant under Notification No. 6/2001-CE, as amended, could not be denied on a technical objection where the District Collector's certificate was issued for the eligible purpose and actual end-use was undisputed. The notification required certification that the goods were cleared for the entitled use; it did not insist that the certificate be issued in the manufacturer's name. As the cables were admitted to have been used in the water treatment plant and there was no allegation of diversion or misuse, the exemption denial was unjustified and consequential relief followed. en-us Wed, 31 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334259 Exemption for goods used in a water treatment plant under Notification No. 6/2001-CE, as amended, could not be denied on a technical objection where the District Collector's certificate was issued for the eligible purpose and actual end-use was undisputed. The notification required certification that the goods were cleared for the entitled use; it did not insist that the certificate be issued in the manufacturer's name. As the cables were admitted to have been used in the water treatment plant and there was no allegation of diversion or misuse, the exemption denial was unjustified and consequential relief followed. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334259