https://www.taxtmi.com/caselaws?id=379731 Notification No. 108/95-CE is treated as a beneficial exemption for goods supplied to an approved, Government-funded project, and it is not confined to direct delivery to the project implementing authority. Where goods are covered by the required project authority certificate and are used for the intended project, supply to contractors or sub-contractors executing the project satisfies the notification conditions. The earlier view and departmental clarification both support availability of the exemption to such supplies, provided the substantive requirements are otherwise met. On that basis, the exemption cannot be denied merely because the goods moved through contractors, and the demand was unsustainable on the facts discussed. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 08:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379731 Notification No. 108/95-CE is treated as a beneficial exemption for goods supplied to an approved, Government-funded project, and it is not confined to direct delivery to the project implementing authority. Where goods are covered by the required project authority certificate and are used for the intended project, supply to contractors or sub-contractors executing the project satisfies the notification conditions. The earlier view and departmental clarification both support availability of the exemption to such supplies, provided the substantive requirements are otherwise met. On that basis, the exemption cannot be denied merely because the goods moved through contractors, and the demand was unsustainable on the facts discussed. Case-Laws Central Excise Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379731