https://www.taxtmi.com/caselaws?id=338272 The Tribunal upheld the appellant's entitlement to the benefit of Exemption Notification No. 108/95-CE, emphasizing that the crucial factor for exemption was the use of goods in the project financed by the International Organisation, not the direct payment to the organization. It was established that the goods were indeed used in the projects, meeting the Notification's criteria. The Tribunal dismissed the Revenue's appeal, citing precedents and a High Court decision supporting post-project retention of goods not affecting exemption eligibility. The appellant's appeals were allowed, and the impugned orders were set aside with any necessary relief granted. en-us Thu, 12 Jan 2017 00:00:00 +0530 Thu, 23 Feb 2017 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338272 The Tribunal upheld the appellant's entitlement to the benefit of Exemption Notification No. 108/95-CE, emphasizing that the crucial factor for exemption was the use of goods in the project financed by the International Organisation, not the direct payment to the organization. It was established that the goods were indeed used in the projects, meeting the Notification's criteria. The Tribunal dismissed the Revenue's appeal, citing precedents and a High Court decision supporting post-project retention of goods not affecting exemption eligibility. The appellant's appeals were allowed, and the impugned orders were set aside with any necessary relief granted. Case-Laws Central Excise Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338272