https://www.taxtmi.com/caselaws?id=439919 Exemption under Notification No. 108/95-C.E. applies to chassis supplied for execution of approved projects funded by international organizations when the prescribed certificate from the Project Implementing Authority is obtained. Explanation 2 is only a clarificatory safeguard that goods brought into the project should not be withdrawn during the project period; it does not require the goods to become a permanent part of the project or be consumed in it. A departmental circular cannot add conditions not found in the notification or narrow its scope. On this construction, supply to contractors executing the project satisfies the exemption requirements and denial of the benefit is unsustainable. en-us Thu, 22 Jun 2023 00:00:00 +0530 Tue, 04 Jul 2023 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439919 Exemption under Notification No. 108/95-C.E. applies to chassis supplied for execution of approved projects funded by international organizations when the prescribed certificate from the Project Implementing Authority is obtained. Explanation 2 is only a clarificatory safeguard that goods brought into the project should not be withdrawn during the project period; it does not require the goods to become a permanent part of the project or be consumed in it. A departmental circular cannot add conditions not found in the notification or narrow its scope. On this construction, supply to contractors executing the project satisfies the exemption requirements and denial of the benefit is unsustainable. Case-Laws Central Excise Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439919