2010 (11) TMI 904

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..... ppellant. Shri C. Rangaraju, SDR, for the Respondent. ORDER Heard both sides. The appellants are manufacturers of Diesel Generating sets. They cleared three DG sets, claiming exemption under Notification No. 10/97-C.E., dated 1-3-1997, on the ground that they have cleared these goods to educational and research organizations, against exemption certificates obtained from competent authorities in .....

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..... Tri.-Ahmd.) (2) F.O. Nos. 1575 to 1577/2009 dated 29-10-2009 in Appeal E/566, 569 & 570/2003 2. Heard the ld. SDR, who supports the impugned order stating that the DG set only supplies power and hence the authorities below have not granted the exemption. 3. We have considered the submissions from both sides and cited case laws. We find that the exemption certificates obtained by the a .....

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..... r apparatus, but it is allowed exemption being included in the category of equipment under the impugned Notification. On the same analogy, and since equipments like transformers, UPS and Computers have been allowed exemption under the Notification No. 10/97-C.E. we are of the considered view that similar exemption is required to be allowed in the case of DG sets considering the same as an eligible .....

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