1998 (4) TMI 325 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that the benefit of Notification No. 176/71-C.E. dated 11-9-1971 would not be available to goods manufactured in a company's R&D Wing intended for supply to another organization. The Tribunal allowed the Revenue's appeal, stating that the goods did not meet the criteria for exemption under the notification. The Tribunal did not delve into whether the R&D Wing qualified as a Research Institute, as it was deemed irrelevant for the decision.