2012 (12) TMI 508

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..... t:- Goods so cleared include boring machine, rotary table, base plates, cradle assembly and planetary gear box etc. - these items were used by customers for research-related purposes and therefore the benefit of the above Notification cannot be denied to the assessee - on the strength of the certificates of public-funded research institutions - waiver of pre-deposit allowed - E/St/820/2011, E/134 .....

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..... pplied to public-funded research institutions and certificates from such institutions were produced by the manufacturer to prove the user of the said goods in connection with research activities. On a perusal of the records, we find that there is no dispute regarding clearance of the goods to public-funded research institutions by the appellant. Certificates of those institutions were produced by .....

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..... 1599 dated 23/9/2003 passed by this Bench in Appeal Nos. E/228 and 229/2001. (CCE Kochi vs. HMT Ltd.) 2. We have heard the learned Commissioner (A.R.) also, who has endeavoured to distinguish the present case from the cited cases and has also urged that reasonable predeposit be ordered in this case. 3. After giving careful consideration to the submissions, we have found prima facie case for th .....

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