https://www.taxtmi.com/caselaws?id=469213 Notification No. 108/95-CE exemption remained available for goods supplied against project certificates for execution of World Bank financed projects. Explanation 2 inserted by Notification No. 13/2008-CE was held prospective and could not be used to deny exemption for clearances made before its insertion. For the post-insertion period, the explanation was construed to mean only that project goods must not be withdrawn during execution of the project; it did not require the goods to become a permanent part of the completed project. On that construction, the exemption applied and the adverse orders and demand were unsustainable. en-us Wed, 30 Jul 2025 00:00:00 +0530 Wed, 10 Jun 2026 20:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469213 Notification No. 108/95-CE exemption remained available for goods supplied against project certificates for execution of World Bank financed projects. Explanation 2 inserted by Notification No. 13/2008-CE was held prospective and could not be used to deny exemption for clearances made before its insertion. For the post-insertion period, the explanation was construed to mean only that project goods must not be withdrawn during execution of the project; it did not require the goods to become a permanent part of the completed project. On that construction, the exemption applied and the adverse orders and demand were unsustainable. Case-Laws Central Excise Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469213