https://www.taxtmi.com/caselaws?id=190576 Exemption under Notification No. 108/95-C.E. was treated as available for goods supplied to a World Bank-funded government project because the substantive conditions were satisfied and there was no finding of diversion or defeat of the notification's purpose. Late production of the certificate and absence of the prescribed countersignature were treated as curable procedural defects, not grounds to deny a beneficial exemption. The certificate was accepted as substantial compliance, and precedents dealing with failure of basic foundational conditions were distinguished. The operative effect is that procedural irregularities will not defeat exemption where the intended project purpose remains undisputed. en-us Thu, 25 Feb 2016 00:00:00 +0530 Sun, 19 Feb 2017 23:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190576 Exemption under Notification No. 108/95-C.E. was treated as available for goods supplied to a World Bank-funded government project because the substantive conditions were satisfied and there was no finding of diversion or defeat of the notification's purpose. Late production of the certificate and absence of the prescribed countersignature were treated as curable procedural defects, not grounds to deny a beneficial exemption. The certificate was accepted as substantial compliance, and precedents dealing with failure of basic foundational conditions were distinguished. The operative effect is that procedural irregularities will not defeat exemption where the intended project purpose remains undisputed. Case-Laws Central Excise Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190576