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of <h1>Goods manufactured in company's R&D Wing not eligible for tax benefit under Notification No. 176/71-C.E.</h1> <h3>COLLR. OF C. EX., GUNTUR Versus MARINE & COMMUNICATION ELECTRONIC</h3> The Appellate Tribunal CEGAT, New Delhi held that goods manufactured in a company's R&D Wing for supply to another organization were not eligible for ... Research/Educational Centre - Exemption The Appellate Tribunal CEGAT, New Delhi ruled that the benefit of Notification No. 176/71-C.E. dated 11-9-1971 would not be available to goods manufactured in a company's R&D Wing intended for supply to another organization. The Tribunal allowed the Revenue's appeal, stating that the goods did not meet the criteria for exemption under the notification. The Tribunal did not delve into whether the R&D Wing qualified as a Research Institute, as it was deemed irrelevant for the decision.
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