Excise Duty Exemption Granted: Certificates & Precedents Uphold Appellants’ Claim

Cable Corporation of India Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)

In the case of Cable Corporation of India Ltd. vs. Commissioner of Central Excise, as adjudicated by CESTAT Mumbai, the main issue was the denial of exemption under notification no. 10/1997-CE for certain cables supplied between September 2010 and August 2011 to various institutions, despite the supplies having been made against certification as prescribed in the notification. Here is a summary of the case:

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