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2023 (11) TMI 557 - AT - Central ExciseRecovery of duty alongwith interest and penalty - correctness of denial of exemption under notification no. 10/1997-CE dated 1st March 1997 (at serial no. 2) on ‘cables’ supplied - HELD THAT:- It would appear that the denial of the exemption was consequent to the finding that the goods supplied by the appellant, viz., ‘cables’ are not ‘scientific or technical instruments’, ‘apparatus’ or ‘accessories’ or ‘parts or consumables’ which alone are eligible. The end-use by institution otherwise eligible as well as the validity of the certification produced for compliance with the said notification, have not been disputed in the impugned order. The eligibility of ‘cables’ for the benefit of notification has been decided by the Tribunal in Cable Corporation of India Ltd [2020 (2) TMI 3 - CESTAT MUMBAI] holding that the appellants are eligible to avail the notifications 10/97 and 6/2006 in view of the certificates issued by the competent authority. Having held that the appellants are eligible for the exemption claim, on merits we are not going into the other issues like limitations etc. As the issue stands squarely covered, the impugned order set aside - appeal allowed.
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