https://www.taxtmi.com/caselaws?id=378137 Exemption under Notification No. 6/2006-C.E. was available for goods required for setting up a water treatment plant when the district authority's certificate covered the goods and their intended use, even if the certificate referred to the wrong notification number and was issued before clearance. The operative requirement was certification of use in the drinking water supply project, not perfect citation of the notification number. A mistaken reference in the certificate was treated as a minor defect that did not defeat the substantive exemption, so the duty demand, interest, and penalty were unsustainable. en-us Mon, 01 Apr 2019 00:00:00 +0530 Wed, 10 Apr 2019 06:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378137 Exemption under Notification No. 6/2006-C.E. was available for goods required for setting up a water treatment plant when the district authority's certificate covered the goods and their intended use, even if the certificate referred to the wrong notification number and was issued before clearance. The operative requirement was certification of use in the drinking water supply project, not perfect citation of the notification number. A mistaken reference in the certificate was treated as a minor defect that did not defeat the substantive exemption, so the duty demand, interest, and penalty were unsustainable. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378137