https://www.taxtmi.com/caselaws?id=170154 Diesel generating sets supplied to eligible educational and research institutions were treated as covered by Notification No. 10/97-C.E. because the term "equipment" was construed broadly, beyond the narrower expressions "scientific and technical instruments" and "apparatus". Valid exemption certificates were not in dispute, and prior Tribunal rulings on transformers, UPS systems and computers supported the functional inclusion of such goods within the notification. On that basis, diesel generating sets were held to qualify as eligible equipment and the exemption was allowed. en-us Wed, 10 Nov 2010 00:00:00 +0530 Mon, 18 May 2015 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170154 Diesel generating sets supplied to eligible educational and research institutions were treated as covered by Notification No. 10/97-C.E. because the term "equipment" was construed broadly, beyond the narrower expressions "scientific and technical instruments" and "apparatus". Valid exemption certificates were not in dispute, and prior Tribunal rulings on transformers, UPS systems and computers supported the functional inclusion of such goods within the notification. On that basis, diesel generating sets were held to qualify as eligible equipment and the exemption was allowed. Case-Laws Central Excise Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170154