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2016 (2) TMI 1025 - AT - Central ExciseExemption in terms of N/N. 10/1997 dated 01.03.1997 - manufacture of DG sets - denial on the sole ground that DG sets cannot be considered to be Scientific and Technical Instruments or Apparatus or Equipments etc. - Held that: - the DG sets are entitled to the exemption in terms of the Notification. Further inasmuch as the exemption is being held in favor of the assessee, as a consequence, the assessee would not be entitled to the cenvat credit of duty paid on various inputs used in the manufacture of DG sets. As such the lower authorities would examine as to whether the appellant has availed wrong cenvat credit and the appellant would be duty bound to reverse the same - appeal allowed by way of remand.
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