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M/s. Jubilant Organosys Ltd. Versus Commissioner of Central Excise, Noida

2016 (9) TMI 1232 - CESTAT ALLAHABAD

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 Assistant Commissioner of Central Excise is satisfied that the goods produced i .....

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nd 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 by the appellant are produced during the course of carrying out research. - De .....

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da 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 appellant. Deputy Commissioner of Central Excise Division-II, Noida through hi .....

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als) 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 Noti .....

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