https://www.taxtmi.com/caselaws?id=202819 Diesel engines cleared to educational organisations against exemption certificates were treated as eligible for exemption under Notification No. 10/97-CE dated 01.03.1997. The dispute turned on whether such engines could be regarded as scientific and technical instruments, apparatus or equipment covered by the notification. The Tribunal applied its earlier precedent and held that the exemption was admissible, setting aside the denial of benefit to the assessee. en-us Wed, 22 Dec 2010 00:00:00 +0530 Mon, 18 Apr 2011 01:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202819 Diesel engines cleared to educational organisations against exemption certificates were treated as eligible for exemption under Notification No. 10/97-CE dated 01.03.1997. The dispute turned on whether such engines could be regarded as scientific and technical instruments, apparatus or equipment covered by the notification. The Tribunal applied its earlier precedent and held that the exemption was admissible, setting aside the denial of benefit to the assessee. Case-Laws Central Excise Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202819