https://www.taxtmi.com/caselaws?id=265971 Crane, hoist and lifting equipment supplied to specified research institutions qualified for exemption under Notification No. 10/97-CE where the prescribed certificate from the competent authority was produced. The Tribunal noted that the goods were shown to have been supplied for research purposes through the Regional Director of BARC/CAT certificate, and the exemption conditions were therefore satisfied. On the same reasoning applied in the appellant's earlier case for a later period, the benefit could not be denied. The order refusing exemption was unsustainable. en-us Mon, 29 Jun 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265971 Crane, hoist and lifting equipment supplied to specified research institutions qualified for exemption under Notification No. 10/97-CE where the prescribed certificate from the competent authority was produced. The Tribunal noted that the goods were shown to have been supplied for research purposes through the Regional Director of BARC/CAT certificate, and the exemption conditions were therefore satisfied. On the same reasoning applied in the appellant's earlier case for a later period, the benefit could not be denied. The order refusing exemption was unsustainable. Case-Laws Central Excise Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265971