https://www.taxtmi.com/caselaws?id=53967 Notification No. 108/95-C.E. was construed to allow exemption for excisable goods supplied for a Government-approved project financed by an international organisation, even where the supply was routed through contractors or sub-contractors rather than made directly to the project authority. The exemption did not require direct payment by the financing organisation or exclusive supply to the implementing authority. Where the goods were in fact used for the project and there was no evidence of diversion to other use, denial of the exemption was unwarranted and the related duty demand and penalty were unsustainable. en-us Mon, 14 Mar 2005 00:00:00 +0530 Mon, 13 May 2024 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53967 Notification No. 108/95-C.E. was construed to allow exemption for excisable goods supplied for a Government-approved project financed by an international organisation, even where the supply was routed through contractors or sub-contractors rather than made directly to the project authority. The exemption did not require direct payment by the financing organisation or exclusive supply to the implementing authority. Where the goods were in fact used for the project and there was no evidence of diversion to other use, denial of the exemption was unwarranted and the related duty demand and penalty were unsustainable. Case-Laws Central Excise Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53967