https://www.taxtmi.com/caselaws?id=334851 Exemption under Notification No. 108/95-C.E. could not be refused merely because the prescribed certificate was not issued in the assessee's name, where the goods were supplied to an approved project financed by specified international organisations and there was no allegation of diversion. The Court held that the notification contained no express condition requiring the supplier's name to appear on the certificate, and additional restrictions could not be read in by interpretation to defeat the exemption. Exemption notifications must be construed according to their wording, and once the stated conditions are satisfied, the exemption applies. The Revenue's challenge therefore failed, and the appeal was dismissed. en-us Wed, 16 Nov 2016 00:00:00 +0530 Fri, 18 Aug 2017 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334851 Exemption under Notification No. 108/95-C.E. could not be refused merely because the prescribed certificate was not issued in the assessee's name, where the goods were supplied to an approved project financed by specified international organisations and there was no allegation of diversion. The Court held that the notification contained no express condition requiring the supplier's name to appear on the certificate, and additional restrictions could not be read in by interpretation to defeat the exemption. Exemption notifications must be construed according to their wording, and once the stated conditions are satisfied, the exemption applies. The Revenue's challenge therefore failed, and the appeal was dismissed. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334851