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2012 (7) TMI 674 - CESTAT, BANGALOREExemption Notification No.33/2005-CE dt. 08/09/2005 - compliance of conditions - machinery / equipment required for initial setting up of a project for the generation of power using non-conventional materials, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio-waste or poultry litter, subject to two conditions - held that:- debate revolves around the literary construction of the underlined portion of the certificate. - Without offence to the learned Commissioner(Appeals), we observe that the original authority understood it rightly. - the certificate was being issued in terms of two Notifications, which Notifications were valid for the year 2007-08. The assessee cleared the subject goods in April 2008 when the certificate was very much valid and the two Notifications were very much in force. - Benefit of exemption allowed.
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