https://www.taxtmi.com/caselaws?id=78149 Exemption for computers supplied to a privately funded college was confined to use for research purposes, and the benefit was denied because the recipient was not registered with the Department of Scientific and Industrial Research and lacked the required essentiality certificate. The demand was nevertheless required to be re-quantified by allowing cum-duty benefit and adjustment of reversed CENVAT credit, while the denial of exemption remained undisturbed. The operative result was partial allowance of the Department's appeal, with exemption denied and monetary liability directed to be recomputed on a revised basis. en-us Wed, 19 May 2010 00:00:00 +0530 Wed, 03 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78149 Exemption for computers supplied to a privately funded college was confined to use for research purposes, and the benefit was denied because the recipient was not registered with the Department of Scientific and Industrial Research and lacked the required essentiality certificate. The demand was nevertheless required to be re-quantified by allowing cum-duty benefit and adjustment of reversed CENVAT credit, while the denial of exemption remained undisturbed. The operative result was partial allowance of the Department's appeal, with exemption denied and monetary liability directed to be recomputed on a revised basis. Case-Laws Central Excise Wed, 19 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78149