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M/s. Asiatic Gases Ltd. Versus Commissioner of Central Excise, Mumbai II & III

2016 (10) TMI 226 - CESTAT MUMBAI

Denial of benefit of exemption under notification 10/97-CE dated 01.03.1997 - ‘Dissolved Acetylene’ - end use of the product, consumable - requirement of certificate by the officer not below the rank of Deputy Secretary of the Government of India as .....

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evident from the certificate that inputs to be used for the research purposes and benefit of exemption notification 10/97 is applicable. - Since the Tribunal is a last fact finding authority and such factual matrix on verification and correlatio .....

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ved Acetylene’ to the Department of Atomic Energy - appeal allowed - decided in favor of appellant. - E/122/07 & E/462/11 - A/89467-89468/16/EB - Dated:- 10-8-2016 - Shri M.V. Ravindran, Member (Judicial) and Shri C.J. Mathew, Member (Technical) Shri .....

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es and perused the records. 3. The issue involved in this case is whether the appellant herein is eligible for the benefit of exemption under notification 10/97-CE dated 01.03.1997 in respect of the clearance of Dissolved Acetylene to Department of A .....

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n, hence the benefit was denied. Both the lower authorities have come to a conclusion that the appellant should have produced a certificate duly certified by the officer not below the rank of Deputy Secretary of the Government of India as to the end .....

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overnment of India. The said certificate clearly indicates that the Dissolved Acetylene supplied by the appellant to Department of Atomic Energy was to be used for the research purposes and benefit of exemption notification 10/97 is applicable in the .....

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