https://www.taxtmi.com/caselaws?id=346987 Exemption under Notification Nos. 6/2002-CE and 6/2006-CE remained available for pipes cleared for water supply schemes where the competent District Collector certified the intended use and the prescribed certification procedure was followed. The Tribunal held that the Department could not deny the benefit merely by relying on an Executive Engineer's letter or by reappreciating the project's factual suitability, because the notifications required clearance for intended use, not actual ultimate use in every case. The exemption conditions were satisfied, so the demand was unsustainable and the penalty could not survive. en-us Fri, 11 Aug 2017 00:00:00 +0530 Mon, 31 Dec 2018 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346987 Exemption under Notification Nos. 6/2002-CE and 6/2006-CE remained available for pipes cleared for water supply schemes where the competent District Collector certified the intended use and the prescribed certification procedure was followed. The Tribunal held that the Department could not deny the benefit merely by relying on an Executive Engineer's letter or by reappreciating the project's factual suitability, because the notifications required clearance for intended use, not actual ultimate use in every case. The exemption conditions were satisfied, so the demand was unsustainable and the penalty could not survive. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346987