https://www.taxtmi.com/caselaws?id=445666 The Tribunal allowed the appeal by M/s Cable Corporation of India Ltd, setting aside the impugned order that denied exemption under notification no. 10/1997-CE for 'cables' supplied to specified institutions. The Tribunal determined that the exemption was valid because the supplies were made against certification by the competent authority, confirming specific end-use as required under the notification. The Tribunal referenced its previous decision involving the appellant, affirming that the exemption could not be denied. Other issues, such as limitations, were not addressed as the eligibility for exemption was established. en-us Wed, 11 Oct 2023 00:00:00 +0530 Thu, 16 Nov 2023 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445666 The Tribunal allowed the appeal by M/s Cable Corporation of India Ltd, setting aside the impugned order that denied exemption under notification no. 10/1997-CE for 'cables' supplied to specified institutions. The Tribunal determined that the exemption was valid because the supplies were made against certification by the competent authority, confirming specific end-use as required under the notification. The Tribunal referenced its previous decision involving the appellant, affirming that the exemption could not be denied. Other issues, such as limitations, were not addressed as the eligibility for exemption was established. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445666