https://www.taxtmi.com/caselaws?id=354388 Supply of goods to a contractor implementing a project can satisfy Notification No. 108/95-CE where the contractor is engaged in execution of the project, so direct supply to the project authority is not mandatory on that view. The earlier interpretation on the same issue had been affirmed in higher appellate review, and Explanation 2 inserted by Notification No. 13/2008 could not be applied to clearances made in March 2006. On that basis, denial of exemption was unsustainable, the benefit of Notification No. 108/95-CE was available, and the impugned order was set aside with consequential relief. en-us Mon, 09 Oct 2017 00:00:00 +0530 Sat, 27 Jan 2018 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354388 Supply of goods to a contractor implementing a project can satisfy Notification No. 108/95-CE where the contractor is engaged in execution of the project, so direct supply to the project authority is not mandatory on that view. The earlier interpretation on the same issue had been affirmed in higher appellate review, and Explanation 2 inserted by Notification No. 13/2008 could not be applied to clearances made in March 2006. On that basis, denial of exemption was unsustainable, the benefit of Notification No. 108/95-CE was available, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354388