https://www.taxtmi.com/caselaws?id=338103 The Tribunal upheld the appellant's entitlement to exemption benefits under Notification No. 3/2004-CE and Notification No. 108/95-CE for clearing M.S. Pipes without duty payment. The appellant was found to have met the requirements specified in the notifications, as the certificates did not need to be in favor of the appellant but needed to confirm the goods' intended use. The Revenue's challenge was dismissed, and the appeal was rejected, affirming the appellant's right to the exemptions. en-us Mon, 09 Jan 2017 00:00:00 +0530 Wed, 07 Feb 2018 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338103 The Tribunal upheld the appellant's entitlement to exemption benefits under Notification No. 3/2004-CE and Notification No. 108/95-CE for clearing M.S. Pipes without duty payment. The appellant was found to have met the requirements specified in the notifications, as the certificates did not need to be in favor of the appellant but needed to confirm the goods' intended use. The Revenue's challenge was dismissed, and the appeal was rejected, affirming the appellant's right to the exemptions. Case-Laws Central Excise Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338103