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TMI Blog2015 (8) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon and that certifies that the pipes/tubes are used as parts /accessories and for setting up of the Pickling and Passivation Plant and installation of Ventury Scrubber System. If such is the nature of the certificate and the wording thereof being clear and unambiguous the Tribunal rightly allowed the appeal of the assessee and reversed the order of the Commissioner. The Commissioner has not performed the task assigned to it by the Tribunal. His duty was to scrutinize and verify the certificates in the light of the terms of the notification beyond that if the end use was insisted even that end use has been certified and as pointed out in the Tribunal’s order. - appeal does not raise any substantial question of law. - Decided agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n notification. Mr. Rao would submit that the exemption notification has to be construed strictly and if there was no end use certificate, then, the presumption is that the goods have not been supplied in the same form and as parts and accessories but some process is done in relation thereto. The wholesale or blanket remand was unnecessary and in any event, it cannot be directed to fill in any lacuna or defect in the case. In such circumstances the Tribunal s order is perverse. 4. Mr. Shroff appearing on behalf of the assessee on the other hand submits that the appeal does not raise any substantial question of law. Since the certificates with relation to end use were insisted, the assessee obtained the same from the concerned public fund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pes/tubes are used as parts /accessories and for setting up of the Pickling and Passivation Plant and installation of Ventury Scrubber System. If such is the nature of the certificate and the wording thereof being clear and unambiguous the Tribunal rightly allowed the appeal of the assessee and reversed the order of the Commissioner. The Commissioner has not performed the task assigned to it by the Tribunal. His duty was to scrutinize and verify the certificates in the light of the terms of the notification beyond that if the end use was insisted even that end use has been certified and as pointed out in para-7 of the Tribunal s order. 6. In the above circumstances, this appeal does not raise any substantial question of law. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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