2013 (10) TMI 1091

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..... om the specified officer is required in respect of the goods that the same are required for the execution of the said project - Both the authorities below held that applicant produced the necessary certificate that the goods in question are required for the project by the Government of India - only objection raised by the Revenue is that certificate was not in the name of present respondents - the .....

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..... y 1998 and June 1998. The respondents cleared certain quantify of excisable goods by availing the benefit of Notification No. 108/95 dt. 28.8.1995, the show cause notice was issued for denying the benefit of Notification. On the ground that the assesse did not submit the documentary evidence for availing the benefit of exemption notification. The respondents produced necessary documents before the .....

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..... required for the project by the Government of India. Before us only objection raised by the Revenue is that certificate was not in the name of present respondents. From the reading of the notification, we find that the certificate is to be in respect of the goods that the same are required for the project. As the respondents has produced necessary certificate, which is accepted by the authorities .....

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