2018 (6) TMI 630

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.... are engaged in the manufacture of PSC pipes for use in water supply scheme. The said water pipes to water treatment plants for drinking purpose are eligible for exemption for payment of duty in terms of Notification No. 06/2006-CE dated 01.03.2006. As per one of the conditions attached to the said notification, a certificate issued by the District Collector in which the plant is located, is required to be produced to the Dy. Commissioner /Asst. Commissioner of Central Excise. 4.  During the period 17.05.2007 to 25.06.2008, the respondent cleared their goods on payment of duty, without availing the exemption in terms of the said notification. In as much as the notification requires them to file a certificate, they applied to the Distr....

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....ng the exemption certificate from the District Collector, at the time of clearance of the goods, we find notification nowhere requires that such certificate should be available with the assessee at the time of clearance itself. Otherwise also we find that there are umpteen number of decisions laying down that subsequent production of certificate, which is in the hands of the other public authority, would relate back to the clearances and as such if the condition of production of certificate is satisfied subsequent to the clearance, the benefit has to be extended. Reference in this regard is made to the Tribunal decision in the case of Commissioner of Central Excise, Chennai Vs. Dynaspede Integrated Systems Ltd. - 2002 (147) ELT 541 (Tri.-Ch....