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2018 (11) TMI 414 - AT - Central ExciseClearance of uninterrupted power supply systems to M/s. BEL, Bangalore - goods cleared by BEL, procured from the appellants to ISRO, were made for implementation of Tele Education through ‘EDUSAT’ programme - N/N. 10/97-CE dt. 01/03/1997 - Held that:- The appellants having produced the certificate to the required extent are entitled for exemption contained in the said notification - Tribunal in the case of Featherlite Products Pvt. Ltd. Vs. CCE, Bangalore-III [2006 (8) TMI 453 - CESTAT, BANGALORE] held that goods supplied under the certificate issued by the competent authority laying down that the same are required for research purposes are required to be extended the benefit of the notification - appeal allowed - decided in favor of appellant.
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