https://www.taxtmi.com/caselaws?id=258934 The Supreme Court reviewed the interpretation of Notification No.10/97 CE, focusing on the exemption for supplying equipment to specific institutions. The Court found that the goods supplied, including power transformers, needed to meet specific criteria for exemption, particularly being intended for scientific and technical research purposes. Due to a lack of evidence demonstrating this intent, the Court decided to remand the case for further review by the adjudicating authority. The Court also left open the possibility for the Department to address a separate manufacturing issue in a different forum. Ultimately, the Court set aside the Tribunal's order and referred the case back for a comprehensive reconsideration based on the new evidence provided. en-us Wed, 15 Apr 2015 00:00:00 +0530 Wed, 05 Aug 2015 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258934 The Supreme Court reviewed the interpretation of Notification No.10/97 CE, focusing on the exemption for supplying equipment to specific institutions. The Court found that the goods supplied, including power transformers, needed to meet specific criteria for exemption, particularly being intended for scientific and technical research purposes. Due to a lack of evidence demonstrating this intent, the Court decided to remand the case for further review by the adjudicating authority. The Court also left open the possibility for the Department to address a separate manufacturing issue in a different forum. Ultimately, the Court set aside the Tribunal's order and referred the case back for a comprehensive reconsideration based on the new evidence provided. Case-Laws Central Excise Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258934