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2017 (3) TMI 990 - AT - Central ExciseBenefit of N/N. 3/2004-CE dated 8th January 2004 - denial on the ground that the four projects were not in conformity with the criteria contained in the said notification including the later rescinding of the certificates - whether the exemption from excise duty is linked solely, and exclusively, with the furnishing of the prescribed certificates or whether, as proposed by Revenue, the actual usage of the pipes clinches the eligibility for exemption? Held that: - It is for the very reason that such projects undertaken in public interest prescribes certification by responsible public authorities. Undoubtedly, interpretation of exemption notifications cannot be left to the hands of authorities that are not created by or acknowledged in the relevant taxing statutes. However, the nature of the project to which the exemption is extended, if certified by the authority specified in the notification, cannot also be questioned by taxing authorities that are not conversant with such projects. Thus, where certificates are the qualification for exemption, it is not open to the central excise authority to overrule that certification - appeal allowed - decided in favor of appellant.
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