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    <title>2018 (5) TMI 396 - CESTAT MUMBAI</title>
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    <description>Exemption under Notification No. 6/2002-CE, 3/2004-CE, 108/95-CE and 10/97-CE was available where the project certificate and invoices matched on the description of goods and established a clear link to the specified project. A different address in the certificate was treated as immaterial because the certificate carried the appellant&#039;s name and the supplies were shown to have been made for the intended project purpose. Minor documentary discrepancies were held insufficient to defeat the object of the exemption notifications. The demand was therefore not sustainable and the appellant was entitled to the exemption.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359832</link>
      <description>Exemption under Notification No. 6/2002-CE, 3/2004-CE, 108/95-CE and 10/97-CE was available where the project certificate and invoices matched on the description of goods and established a clear link to the specified project. A different address in the certificate was treated as immaterial because the certificate carried the appellant&#039;s name and the supplies were shown to have been made for the intended project purpose. Minor documentary discrepancies were held insufficient to defeat the object of the exemption notifications. The demand was therefore not sustainable and the appellant was entitled to the exemption.</description>
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