https://www.taxtmi.com/caselaws?id=202654 Notification No. 167/71-C.E. exempted excisable goods produced in an educational institution when production occurred during imparting technical, academic or vocational training, or during experiments or research. Computers assembled in a college with student participation and for study purposes were found to have been made as part of the training process, not outside it. The exemption was therefore applicable, and denial of the notification benefit was unsustainable. en-us Wed, 13 Oct 2010 00:00:00 +0530 Sat, 12 Mar 2011 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202654 Notification No. 167/71-C.E. exempted excisable goods produced in an educational institution when production occurred during imparting technical, academic or vocational training, or during experiments or research. Computers assembled in a college with student participation and for study purposes were found to have been made as part of the training process, not outside it. The exemption was therefore applicable, and denial of the notification benefit was unsustainable. Case-Laws Central Excise Wed, 13 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202654