https://www.taxtmi.com/caselaws?id=194085 The Tribunal allowed the appeal, emphasizing the importance of Revenue authorities diligently fulfilling their duties and conducting proper inquiries. The decision highlighted the necessity of thorough examination before rejecting claims based on certificates issued in compliance with relevant notifications. The Tribunal found that the appellant met the conditions of Notification No. 47/2002-CE for duty exemption on pipes intended for a water treatment project, based on the Collector's certificate, despite the Revenue's contention that there was no water treatment plant. en-us Tue, 01 Nov 2016 00:00:00 +0530 Fri, 09 Feb 2018 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194085 The Tribunal allowed the appeal, emphasizing the importance of Revenue authorities diligently fulfilling their duties and conducting proper inquiries. The decision highlighted the necessity of thorough examination before rejecting claims based on certificates issued in compliance with relevant notifications. The Tribunal found that the appellant met the conditions of Notification No. 47/2002-CE for duty exemption on pipes intended for a water treatment project, based on the Collector's certificate, despite the Revenue's contention that there was no water treatment plant. Case-Laws Central Excise Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194085