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Excise Exemption Benefit Cannot Be Denied for Missing Nodal Ministry Certificate Alone
Case Law Details
- Case Name
- GE T & D India Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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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 ...
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