https://www.taxtmi.com/caselaws?id=52609 Exemption under Notification No. 108/95-C.E. could not be denied merely because the nodal Ministry certificate did not separately list each item supplied for an ADB-financed project. The goods were admittedly supplied for the project, and the notification only required certification to establish supply to an internationally financed project. Requiring item-wise particulars for every supply in a large multi-contract project was held to be impracticable and not mandated by the notification. Relying on Bindawala Electrical Industries Ltd. v. CCE, the Tribunal accepted that the exemption remained available despite the absence of item-specific description in the certificate, and the denial of benefit was unsustainable. en-us Tue, 25 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 18:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52609 Exemption under Notification No. 108/95-C.E. could not be denied merely because the nodal Ministry certificate did not separately list each item supplied for an ADB-financed project. The goods were admittedly supplied for the project, and the notification only required certification to establish supply to an internationally financed project. Requiring item-wise particulars for every supply in a large multi-contract project was held to be impracticable and not mandated by the notification. Relying on Bindawala Electrical Industries Ltd. v. CCE, the Tribunal accepted that the exemption remained available despite the absence of item-specific description in the certificate, and the denial of benefit was unsustainable. Case-Laws Central Excise Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52609