Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 213 - CESTAT ALLAHABADBenefit of N/N. 10/97-C.E., dated 1-3-1997 - the appellant manufactured certain goods and supplied the same to M/s. Solid State Physics Laboratory, Delhi, which is working under Defense Research and Development Organization - denial of notification on the ground that the goods cleared by the appellant were not specified in the said notification - Held that: - The notification is applicable for Apparatus and it requires a certificate by DRDO to the effect that the goods are required for such purpose. We find that all the requirements of the notification are fulfilled. The ledger also indicates that the Excise duty component has not been received by the manufacturer - benefit allowed - appeal allowed - decided in favor of appellant.
|