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2016 (9) TMI 1232 - CESTAT ALLAHABAD

2016 (9) TMI 1232 - CESTAT ALLAHABAD - 2016 (341) E.L.T. 427 (Tri. - All.) - Notification No.167/71-CE dated 11.09.1971 - eligibility for exemption - carrying out research and development in the area of polymers, resins, adhesives, bulk drugs and drug intermediates - Held that:- the said Notification dated 11.09.1971 provides for full exemption to all excisable goods produced in a research Institute during the course of carrying out research. The condition of the said notification is that the As .....

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ich 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 said certificate is sufficient evidence to establish that the goods produced b .....

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llant has established research and development Centre at C-26, Sector-59, Noida to carryout research and development in the area of polymers, resins, adhesives, bulk drugs and drug intermediates. On 05.09.2003 appellant submitted an application to Revenue claiming exemption from Excise duty and registration under Central Excise Law, stating that they are eligible for exemption under the Notification No. 167/71-CE dated 11/09/1971. Subsequently, there was exchange of letters between revenue and a .....

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tter 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 pur .....

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