https://www.taxtmi.com/caselaws?id=385045 Exemption under Notification No. 63/1995-CE was held available for supplies made to Bharat Earth Movers Ltd. for Ministry of Defence purposes, because eligibility depended on the nature and intended use of the supply rather than the assessee's name appearing in the list; the related demand was set aside. Denial of exemption under Notification No. 03/2004-CE for water supply plants could not be sustained where the district authority certificate had reportedly been filed but was not traceable, so the claim required fresh adjudication. The denial under Notification No. 6/2006-CE read with Notification No. 21/2002-CE also required reconsideration on the basis of the notification conditions and documents already on record. en-us Mon, 26 Aug 2019 00:00:00 +0530 Thu, 29 Aug 2019 07:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385045 Exemption under Notification No. 63/1995-CE was held available for supplies made to Bharat Earth Movers Ltd. for Ministry of Defence purposes, because eligibility depended on the nature and intended use of the supply rather than the assessee's name appearing in the list; the related demand was set aside. Denial of exemption under Notification No. 03/2004-CE for water supply plants could not be sustained where the district authority certificate had reportedly been filed but was not traceable, so the claim required fresh adjudication. The denial under Notification No. 6/2006-CE read with Notification No. 21/2002-CE also required reconsideration on the basis of the notification conditions and documents already on record. Case-Laws Central Excise Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385045