TMI Blog2017 (3) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... lic 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. - E/2004/2006 - A/86108/17/EB - Dated:- 28-2-2017 - Shri Ramesh Nair, Member (Judicial) Shri C J Mathew, Member (Technical) Appearance: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hly issued thereafter. 4. We have heard Learned Counsel for appellant and Learned Authorized Representative. It is for determination 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. 5. The adjudicating authority notes that the projects for which certificates, issued initially and withdrawn thereafter, before being re-issued, were for execution of water supply and storage plants which the said societies had not implemented. The clarification of Central Board of Excise Customs in F No. 209/44/2004-CX-6 dated 14th March 2005, though indicating the objective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption was attracted but not otherwise. The certificates which we have referred to earlier issued by the Board clearly show that the intention of the Board was that the cement should be used for a purpose directly connected with the generation or distribution of electrical energy. There is no material to show that the certificates were false certificates given by the Board, having another use in mind, or that they were fraudulently obtained by the assessee in collusion with the Board. The mere fact that some of the cement supplied was, in fact, used by the Board for activities not directly connected with the generation or distribution of electrical energy cannot make any difference regarding the availability of the exemption. 8. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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