https://www.taxtmi.com/caselaws?id=205642 M.V. bus duct supplied to a research institution was held to fall within Notification No. 10/97-C.E. because the phrase covering scientific and technical instruments, apparatus, equipment, accessories and spare parts was given a wide meaning that extended to electrical and mechanical equipment. Its classification as electrical instruments did not exclude coverage, and the certified research end-use with competent authority confirmation supported eligibility. Applying strict construction at the stage of coverage and liberal construction once eligibility was established, the exemption was held available and the departmental appeal failed. en-us Wed, 02 Feb 2011 00:00:00 +0530 Wed, 17 Aug 2011 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205642 M.V. bus duct supplied to a research institution was held to fall within Notification No. 10/97-C.E. because the phrase covering scientific and technical instruments, apparatus, equipment, accessories and spare parts was given a wide meaning that extended to electrical and mechanical equipment. Its classification as electrical instruments did not exclude coverage, and the certified research end-use with competent authority confirmation supported eligibility. Applying strict construction at the stage of coverage and liberal construction once eligibility was established, the exemption was held available and the departmental appeal failed. Case-Laws Central Excise Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205642