TMI Blog2016 (9) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that further condition for availing notification is that the manufacturer has to produce such certificate as may be required by said Assistant Commissioner of Central Excise for verifying that the goods have been produced during the course of carrying out research. Appellant have produced the said certificate which is in the form of letter issued by authority in the Ministry of Science and Technology, Department of Scientific and Industrial Research, New Delhi on 18th December, 2003 referring to the subject of recognition of appellant’s In-House R&D unit by department of Scientific and Industrial Research and informs that it has been decided to accord recognition to the In-House R&D unit of appellant’s firm. We find that the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Duty on all clearance made from said research and development centre. Challenging the said letter dated 16.03.2006 appellant preferred an appeal before Commissioner (Appeals) enclosing a copy of said Notification No. 167/71 and certificate dated 18.12.2003 issued by Department of Scientific and Industrial Research, Ministry of Science Technology, New Delhi, certifying that said R D unit was accorded recognition as In-House R D unit. Ld. Commissioner (Appeals) through the impugned order has held that since the appellants were carrying out research in their said unit for purely commercial consideration, they were not eligible for benefit of said Notification No. 167/71-CE. 3. Aggrieved by the said Order-in-Appeal dated 29.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he copy of certificate submitted by the appellant. The said certificate is in the form of letter issued by authority in the Ministry of Science and Technology, Department of Scientific and Industrial Research, New Delhi on 18th December, 2003 referring to the subject of recognition of appellant s In-House R D unit by department of Scientific and Industrial Research and informs that it has been decided to accord recognition to the In-House R D unit of appellant s firm at C-26, Sector-59, Noida. We find that the said certificate is sufficient evidence to establish that the goods produced by the appellant are produced during the course of carrying out research. We, therefore, set aside the impugned order and allow the appeal. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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