https://www.taxtmi.com/caselaws?id=391559 Exemption under Notification No. 10/97-CE and Notification No. 6/2006-CE was available for cables supplied to research institutions and a water treatment plant where competent authorities issued certificates confirming the specific end use. Prior Tribunal decisions had already recognised similar exemption claims for supplies to research institutions and for water supply or treatment plants, so the issue was treated as no longer res integra. The certificates were accepted as satisfying the notification conditions, and the exemption claims succeeded on merits. Limitation and other ancillary objections were not examined. en-us Wed, 03 Jul 2019 00:00:00 +0530 Sat, 01 Feb 2020 07:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391559 Exemption under Notification No. 10/97-CE and Notification No. 6/2006-CE was available for cables supplied to research institutions and a water treatment plant where competent authorities issued certificates confirming the specific end use. Prior Tribunal decisions had already recognised similar exemption claims for supplies to research institutions and for water supply or treatment plants, so the issue was treated as no longer res integra. The certificates were accepted as satisfying the notification conditions, and the exemption claims succeeded on merits. Limitation and other ancillary objections were not examined. Case-Laws Central Excise Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391559