https://www.taxtmi.com/caselaws?id=115186 Notification-based exemption under Notification No. 10/97-C.E. was held unavailable where the prescribed certificate proving research use of scientific equipment for IGCAR was not produced, as the condition was treated as substantive and the duty demand was sustained. The claim for exemption under Notification No. 214/86, as amended, for electrodes cleared to buyers other than UCAL was not decided on merits and was remitted for fresh consideration. Modvat credit on the injection moulding machine was allowed because the final products were treated as duty-paid. Penalty was set aside since duty had been paid before the show cause notice and there was no finding of clandestine removal. en-us Tue, 01 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 15:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115186 Notification-based exemption under Notification No. 10/97-C.E. was held unavailable where the prescribed certificate proving research use of scientific equipment for IGCAR was not produced, as the condition was treated as substantive and the duty demand was sustained. The claim for exemption under Notification No. 214/86, as amended, for electrodes cleared to buyers other than UCAL was not decided on merits and was remitted for fresh consideration. Modvat credit on the injection moulding machine was allowed because the final products were treated as duty-paid. Penalty was set aside since duty had been paid before the show cause notice and there was no finding of clandestine removal. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115186