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2016 (10) TMI 226 - CESTAT MUMBAIDenial of benefit of exemption under notification 10/97-CE dated 01.03.1997 - ‘Dissolved Acetylene’ - end use of the product, consumable - requirement of certificate by the officer not below the rank of Deputy Secretary of the Government of India as to the end use of the goods - Held that: - appellant produced a certificate and on perusal of the same, it was found that the said certificate is signed by the Deputy Director, who is of the rank of Deputy Secretary to the Government of India. It was evident from the certificate that inputs to be used for the research purposes and benefit of exemption notification 10/97 is applicable. Since the Tribunal is a last fact finding authority and such factual matrix on verification and correlation and of use of ‘Dissolved Acetylene’ cleared to Department of Atomic Energy and certificate issued thereof, requirement of the notification duly fulfilled - appellant eligible for benefit of exemption under notification 10/97 for supplies of ‘Dissolved Acetylene’ to the Department of Atomic Energy - appeal allowed - decided in favor of appellant.
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