https://www.taxtmi.com/caselaws?id=114226 An exemption under Notification No. 88/88 was available only if the manufacturing unit was run by a recognised institution or an approved unit connected with it. The appellant failed to prove that its unit was specifically included in the recognised production centres for the relevant period, as the contemporaneous certificate did not list the unit and the record showed no recognition by the State or Central organisation then in force. Later correspondence could not cure that absence. The denial of duty exemption was therefore legally sustainable. en-us Tue, 02 Dec 2003 00:00:00 +0530 Sat, 12 May 2012 13:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114226 An exemption under Notification No. 88/88 was available only if the manufacturing unit was run by a recognised institution or an approved unit connected with it. The appellant failed to prove that its unit was specifically included in the recognised production centres for the relevant period, as the contemporaneous certificate did not list the unit and the record showed no recognition by the State or Central organisation then in force. Later correspondence could not cure that absence. The denial of duty exemption was therefore legally sustainable. Case-Laws Central Excise Tue, 02 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114226