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2016 (11) TMI 869 - HC - Central ExciseInterpretation of circular dated 28.08.1995 - reliance placed on the decision of the case of the decision of Madras High Court in the case of Commissioner of C.Ex., Pondicherry Vs. Caterpillar India Pvt. Ltd [2013 (7) TMI 244 - MADRAS HIGH COURT] where it was held that The use of the phrase 'supplied to the projects financed by the said United Nations or an International Organisation and approved by the Government of India' clearly shows that the condition for grant of exemption is supply of the goods towards the project and nothing beyond. Held that: - the decision of Madras High Court which has been confirmed by the Supreme Court, is required to be followed. The letter dated 2.5.2005 has been clarified by Commissioner (Appeals) that the goods were supplied by the assessee. In that view of the matter, while construing the provisions, the authorities have rightly considered the documents. However, a contention has been raised that a certificate ought to have been issued in favour of the assessee. In view of the letter dated 2.5.2005, things are clarified, therefore, in our view, there is no error committed by the authority or Tribunal. No substantial question of law arises for consideration by this Court - appeal dismissed
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