https://www.taxtmi.com/caselaws?id=90478 Goods manufactured in an R&D wing were held outside Notification No. 176/71-C.E. because the exemption applied only to excisable goods produced in a technical, educational or research institute during the course of imparting technical training or carrying out experiments or research. The record did not show that the respondent's unit itself produced the goods in such a training or research process; it only showed intended supply to another organisation. As the essential conditions of the notification were not met, the exemption was unavailable and the Revenue's appeal succeeded. en-us Thu, 23 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 16:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90478 Goods manufactured in an R&D wing were held outside Notification No. 176/71-C.E. because the exemption applied only to excisable goods produced in a technical, educational or research institute during the course of imparting technical training or carrying out experiments or research. The record did not show that the respondent's unit itself produced the goods in such a training or research process; it only showed intended supply to another organisation. As the essential conditions of the notification were not met, the exemption was unavailable and the Revenue's appeal succeeded. Case-Laws Central Excise Thu, 23 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90478