https://www.taxtmi.com/caselaws?id=51566 Goods specifically covered by an exemption notification for office equipment, spares and consumables were eligible for exemption where the factual record supported their intended use at software workstations. The appellate authority relied on the wording of Notification No. 1/95, the prior treatment by the jurisdictional Central Excise authority, and the issue of a CT-3 certificate. As no cogent reason was given to deny the benefit, the goods were held to fall within the notification and the exemption was upheld, with the Revenue's challenge failing. en-us Wed, 07 Aug 2002 00:00:00 +0530 Sat, 25 Sep 2010 14:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51566 Goods specifically covered by an exemption notification for office equipment, spares and consumables were eligible for exemption where the factual record supported their intended use at software workstations. The appellate authority relied on the wording of Notification No. 1/95, the prior treatment by the jurisdictional Central Excise authority, and the issue of a CT-3 certificate. As no cogent reason was given to deny the benefit, the goods were held to fall within the notification and the exemption was upheld, with the Revenue's challenge failing. Case-Laws Customs Wed, 07 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51566