https://www.taxtmi.com/caselaws?id=793061 Exemption under Notification No. 6/2006-CE and Notification No. 12/2012-CE for goods supplied to a recognised mega power project could not be denied merely because the prescribed undertaking or supporting documents were not furnished in the exact form or by the precise signatory specified. The substantive conditions were satisfied: the project was certified as a mega power project, the goods were intended for and used in that project, and there was no allegation of diversion or misuse. The undertaking requirement was treated as procedural, aimed at end-use compliance and preventing misuse. On that basis, the denial of exemption was unsustainable and the demands were set aside. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 09 Jun 2026 07:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793061 Exemption under Notification No. 6/2006-CE and Notification No. 12/2012-CE for goods supplied to a recognised mega power project could not be denied merely because the prescribed undertaking or supporting documents were not furnished in the exact form or by the precise signatory specified. The substantive conditions were satisfied: the project was certified as a mega power project, the goods were intended for and used in that project, and there was no allegation of diversion or misuse. The undertaking requirement was treated as procedural, aimed at end-use compliance and preventing misuse. On that basis, the denial of exemption was unsustainable and the demands were set aside. Case-Laws Central Excise Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793061