https://www.taxtmi.com/caselaws?id=750880 CESTAT Chennai allowed the appeal filed by the manufacturer who supplied BCPM (food preparation) to Women Industrial Co-Operative Societies under the ICDS scheme. The Department denied exemption under Notification 12/2012-CE, claiming BCPM wasn't directly supplied to beneficiaries. The Tribunal held that BCPM was integral to the scheme, ultimately reaching beneficiaries as CWF after adding wheat flour at WCS. The manufacturer fulfilled all notification conditions by providing quarterly certificates. The Tribunal found no suppression of facts warranting extended limitation period, as all documents were submitted to audit. Central excise duty demand with interest and penalty was set aside. Service tax demand dropping was upheld. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 13 May 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750880 CESTAT Chennai allowed the appeal filed by the manufacturer who supplied BCPM (food preparation) to Women Industrial Co-Operative Societies under the ICDS scheme. The Department denied exemption under Notification 12/2012-CE, claiming BCPM wasn't directly supplied to beneficiaries. The Tribunal held that BCPM was integral to the scheme, ultimately reaching beneficiaries as CWF after adding wheat flour at WCS. The manufacturer fulfilled all notification conditions by providing quarterly certificates. The Tribunal found no suppression of facts warranting extended limitation period, as all documents were submitted to audit. Central excise duty demand with interest and penalty was set aside. Service tax demand dropping was upheld. Case-Laws Central Excise Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750880