https://www.taxtmi.com/caselaws?id=336340 An exemption under Central Excise Notification No. 108/95 applies according to the project arrangement specified in the notification. Where the project is approved by the Government of India for implementation by a State Government or Union Territory, the relevant condition is the one governing that category, and a certificate confirming approval and requirement of goods for project execution satisfies that clause. On that basis, the exemption conditions were met and denial of exemption was unsustainable. Once the exemption was available, the duty demand and penalty could not survive. en-us Fri, 04 Nov 2016 00:00:00 +0530 Wed, 11 Jan 2017 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336340 An exemption under Central Excise Notification No. 108/95 applies according to the project arrangement specified in the notification. Where the project is approved by the Government of India for implementation by a State Government or Union Territory, the relevant condition is the one governing that category, and a certificate confirming approval and requirement of goods for project execution satisfies that clause. On that basis, the exemption conditions were met and denial of exemption was unsustainable. Once the exemption was available, the duty demand and penalty could not survive. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336340