https://www.taxtmi.com/caselaws?id=340487 The Tribunal allowed the appeal of M/s Jain Irrigation Systems Ltd, holding that manufacturers availing exemption under notification no. 3/2004-CE are not obligated to monitor the end-use of supplied materials beyond the prescribed certification requirements. The Tribunal emphasized that certification by responsible public authorities for projects in public interest cannot be disregarded by central excise authorities, as certificates serve as the qualification for exemption. The decision underscores the significance of adhering to certification requirements in exemption notifications and prevents undue burden on manufacturers in monitoring end-use beyond the specified criteria. en-us Tue, 28 Feb 2017 00:00:00 +0530 Fri, 09 Feb 2018 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340487 The Tribunal allowed the appeal of M/s Jain Irrigation Systems Ltd, holding that manufacturers availing exemption under notification no. 3/2004-CE are not obligated to monitor the end-use of supplied materials beyond the prescribed certification requirements. The Tribunal emphasized that certification by responsible public authorities for projects in public interest cannot be disregarded by central excise authorities, as certificates serve as the qualification for exemption. The decision underscores the significance of adhering to certification requirements in exemption notifications and prevents undue burden on manufacturers in monitoring end-use beyond the specified criteria. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340487