https://www.taxtmi.com/caselaws?id=750601 An exemption under the relevant duty notification could not be denied where competent district authority certificates substantially confirmed that the pipes were meant for water supply use covered by the notification. The differences in wording and format from the prescribed certificate were only formal, and late production of the certificates at clearance was treated as a procedural lapse. Because the substantive end-use condition was satisfied, the nil duty exemption remained available and the excise duty demand on the clearances was unsustainable. en-us Tue, 19 Mar 2024 00:00:00 +0530 Sun, 24 Mar 2024 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750601 An exemption under the relevant duty notification could not be denied where competent district authority certificates substantially confirmed that the pipes were meant for water supply use covered by the notification. The differences in wording and format from the prescribed certificate were only formal, and late production of the certificates at clearance was treated as a procedural lapse. Because the substantive end-use condition was satisfied, the nil duty exemption remained available and the excise duty demand on the clearances was unsustainable. Case-Laws Central Excise Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750601