2016 (2) TMI 1025

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..... Jain, Authorized Rep. For the Respondent : Shri N. Jagdish, AR JUDGEMENT Per: ARCHANA WADHWA   The short issue involved in the present appeal is that the DG sets manufactured by them and supplied to University of Horticulture Sciences, Bagalkot would earn the exemption in terms of Notification No. 10/1997 dated 01.03.1997.The said notification grants exemption to the Scientific and Tech .....

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..... e fairly agrees that subsequent decision of the Tribunal have considered the issue and has held in favour of the assessee. Tribunal in the case of CCE, Bangalore Vs. Lotus Powergear Pvt. Ltd. [2009 (248) E.L.T. 919 (Tri.-Bang.)] considered the earlier decisions and held that there is no justification for denying the benefit of the Notification to the DG sets inasmuch as a wide interpretation is re .....

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..... e DG sets are entitled to the exemption in terms of the Notification referred supra. Further inasmuch as the exemption is being held in favour of the assessee, as a consequence, the assessee would not be entitled to the cenvat credit of duty paid on various inputs used in the manufacture of DG sets. As such the lower authorities would examine as to whether the appellant has availed wrong cenvat cr .....

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