2013 (2) TMI 793

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..... er of the Tax Appellate Tribunal dt.19th January, 2011. 2. The question which came up for consideration before the Tax Appellate Tribunal was in respect of interpretation of notification dt.28th August, 1995 r/w notification dt.11th February, 1999 providing exemption in regard to the goods when supplied to United Nations or International Organisation for their official use or supply to the proj .....

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..... a certificate, however, on appeal being preferred before the Commissioner (Appeals), he was of the view that even if the assessee failed to produce the original certificate but no evidence in rebuttal has been placed by the revenue regarding the goods not being supplied by the appellant-manufacturer and held that he is entitled to exemption in terms of above notifications. 4. However, on furth .....

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..... ssioner from the organisation that the goods are required for execution of the project which has been duly approved by the Government of India. 5. The submission of counsel for appellant is that indisputably the aforementioned condition was not complied with but if the photocopy of the certificate was on record that itself was sufficient evidence to support that being a manufacturer, he was ent .....

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