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2016 (6) TMI 569 - AT - Central ExciseClearance of electrical goods to DMRC - Availability of notification No. 6/2002-CE dated 1.3.2002 as amended by Notification No. 29/2003-CE dated 10.4.2003 denied - exemption denied on the ground that only duplicate copy of the certificate was provided and original copy was not submitted - Held that:- Having gone through the conditions attached to the notification, we find that there is nothing in the said condition to suggest that original copy should be sent to the Revenue. The condition is only to the effect that If before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman or the Managing Director of the Delhi Metro Rail Corporation Ltd. to the effect that (i) the goods are procured by or on behalf of the Delhi Metrol Rail Corporation Ltd. for use in the Delhi MRTS Projects; and . “ We agree with the learned advocate that in the absence of any direction in the said condition, requiring the assessee to send the original copy to the Revenue, the technical and procedural objection raised by the Revenue, cannot be upheld. Not only that, it is seen that appellant subsequently produced the original copy of the certificate even before the passing of the order by the Deputy Commissioner. In these circumstances, the Deputy Commissioner could have taken note of the original copy of the certificate and could have allowed the benefit to the assessee. Such raising of technical or procedural objection by the Revenue only reflects upon their anxiety to confirm the demands. We also note that it is not the Revenue's case that certificate produced by the appellant is not reflecting the factual position and is not correct. - Decided in favour of assessee
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