https://www.taxtmi.com/caselaws?id=2549 Transformers supplied to Bhabha Atomic Research Centre were treated as eligible for exemption under Notification No. 10/97-C.E. because a transformer working on scientific principles can qualify as a scientific or technical instrument, and the prescribed certificate was produced. By contrast, exemption under Notification No. 3/2001-C.E. was confined to the biogas plant and biogas engine themselves and did not extend to their parts, so transformers supplied as parts were not covered. On denial of that exemption, the reversed Modvat credit was required to be restored, with duty confirmed on the final product. en-us Mon, 30 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2549 Transformers supplied to Bhabha Atomic Research Centre were treated as eligible for exemption under Notification No. 10/97-C.E. because a transformer working on scientific principles can qualify as a scientific or technical instrument, and the prescribed certificate was produced. By contrast, exemption under Notification No. 3/2001-C.E. was confined to the biogas plant and biogas engine themselves and did not extend to their parts, so transformers supplied as parts were not covered. On denial of that exemption, the reversed Modvat credit was required to be restored, with duty confirmed on the final product. Case-Laws Central Excise Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2549