Excise Exemption Benefit Cannot Be Denied for Missing Nodal Ministry Certificate Alone

GE T & D India Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) The case before the Customs, Excise and Service Tax Appellate Tribunal concerned whether non-production of a certificate from the Nodal Ministry could justify denial of exemption under Notification No.108/95-CE. The appellant, a manufacturer of SF6 Gas Circuit Breakers, had claimed exemption and availed NIL duty for specified goods supplied to a project. During audit, the Revenue observed that the appellant submitted a certificate from the Project Authority (Chief Engineer, Karnataka Electricity Board) instead ...