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2014 (4) TMI 51 - CESTAT CHENNAIExemption under Notification No. 10/97-CE dated 01.03.97 - Clearance of computer system for research purpose - Assessee did not produce a certificate from DSIR but they have only produced a certificate from the Registrar of Nagarjuna University - Held that:- respondent would require to produce a certificate from the Head of the Institution in each case at the time of clearance of the goods that they are intended to use exclusively for research purpose only. The institution is required to be registered with DSIR. The contention of the Ld. AR that the respondent produced the certificate of the Registrar of the University and therefore they have not fulfilled the condition of the said notification. The contention of the Ld. AR that a certificate of registration from DSIR is required, is not sustainable. It is not the case of Revenue that institution is not registered with DSIR. We agree with the finding of the Commissioner (Appeals) that they have fulfilled the condition of the notification that essentiality certificate was obtained from the Registrar of the University to clear the impugned goods. The Revenue has not challenged the authenticity of the certificate in any manner and therefore they have to accept the certificate from the Registrar of the University - Decided against Revenue.
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