Exemption for goods made in a training centre denied where the unit was treated as a commercial manufacturing set-up.

Exemption under Notification No. 167/71-C.E. for goods manufactured in a training centre was denied because the manufacturing activity was carried on in a commercial set-up and the premises could not be treated as a technical educational or research institute. The Tribunal followed its earlier ruling on the same notification and held that the present claim raised no distinguishing feature to justify a different result. The exemption claim was therefore rejected and the appeal dismissed.

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Issues: Whether the appellant was entitled to exemption under Notification No. 167/71-C.E. dated 11-9-1971 for goods manufactured in its training centre.

Analysis: The Tribunal followed its earlier decision on the same notification and the same nature of claim, where exemption had been denied on the footing that the manufacturing activity was carried on in a commercial set-up and the premises could not be treated as a technical educational or research institute for the purpose of the notification. Finding no infirmity in that view and no basis to distinguish the present claim, the Tribunal applied the same reasoning to the appellant's case.

Conclusion: The exemption claim was rejected and the appeal was dismissed.

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