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TMI Blog2007 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... C. Patel, learned Advocate and Shri M.M. Mathkar, learned JDR, we find that the appellant is engaged in the manufacture of transformer. They claim the benefit of Notification No. 10/97-C.E., dated 1-3-1997 in respect of the transformers cleared to Bhabha Atomic Research Centre, after satisfying the condition of production of a certificate by the Deputy Secretary, Department of Atomic Energy. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sup plied to Indira Gandhi Centre for Atomic Research. It has been observed that - "A transformer working on scientific principles must squarely fall in the category of scientific equipments, apparatus, instruments, etc." Similarly, in the case of Danke Products v. CCE, Vadodara II - 2005 (186) E.L.T. 215 (Tri-Mumbai), it was held that - "The scientific and technical instruments and apparatus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Bio-gas Engine". The benefit of the same stands denied to the appellant by the Commissioner (Appeals) by observing that - "The plain reading of the list 5 appended to the notification reveals that the exemption is applicable only to Bio-gas plant and engine. The respondents had cleared transformers to M/s. Ganpati Sugar Inds. (A.P.) and Kasu AAburam Reddy, Matriy Power (P) Ltd. under Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to Bio-gas plant and engine and not to the parts. Admittedly, the transformers cannot be held to be either Plant or Engine. As rightly observed by the appellate authority, they can at the most be considered as parts of the Plant. However, the parts are not covered by the exemption notification. The scope of the same cannot be extended by including the transformer. As such, we find no justificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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