https://www.taxtmi.com/caselaws?id=53346 Notification No. 108/95-C.E. exempts goods supplied to approved projects financed by the specified international agency when the prescribed Nodal Ministry certificate and approval papers are produced. On the facts discussed, a recognised sub-contractor in the BHEL-NTPC contract chain had project authority certification, Ministry of Power approval, and supporting funding documents, so the exemption was available. Denial on the basis of alleged non-proof of actual site delivery was not sustainable because that objection was outside the scope of the notice and the dispute framed. en-us Fri, 27 Aug 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53346 Notification No. 108/95-C.E. exempts goods supplied to approved projects financed by the specified international agency when the prescribed Nodal Ministry certificate and approval papers are produced. On the facts discussed, a recognised sub-contractor in the BHEL-NTPC contract chain had project authority certification, Ministry of Power approval, and supporting funding documents, so the exemption was available. Denial on the basis of alleged non-proof of actual site delivery was not sustainable because that objection was outside the scope of the notice and the dispute framed. Case-Laws Central Excise Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53346