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2018 (4) TMI 153 - CESTAT BANGALOREBenefit of N/N. 10/97-C.E. dt. 1-3-1997 - Bio-technology products such as Enzymes - Revenue's case is that only items which are used as consumables to various machineries specified in the Notification are only eligible for exemption - whether the Enzymes supplied by the appellants would be eligible for exemption under the category of 'consumables'? Held that: - the Enzymes are used by the research institutes for the purpose of research in the field of DNA or RNA. It is common knowledge that the said Enzymes are used in the scientific instruments installed in the premises of the institutes - the Enzymes which are used in the scientific and technical instruments, would be eligible for the benefit of the exemption of excise duty as per the N/N. 10/97 as they are consumed during the research conducted by such various institutes. It is also seen that the conditions which are laid down by the said notification have been complied with by the appellant. The Enzymes which are cleared by the appellant to the research institutes, on the strength of the certificates issued by such institutes, are to be considered as consumables used in the scientific and technical instruments - appeal allowed - decided in favor of appellant.
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