https://www.taxtmi.com/caselaws?id=332971 Notification No. 167/71-CE grants full exemption to excisable goods produced in a research institute during the course of research, subject to the Assistant Commissioner's satisfaction and the prescribed certificate. A recognition letter from the Department of Scientific and Industrial Research established that the unit was an in-house R&D unit, and the goods cleared from it were treated as produced in the course of research. On that basis, the exemption conditions were held to be satisfied, and denial of exemption on a commercial-purpose objection was unsustainable. en-us Fri, 03 Jun 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332971 Notification No. 167/71-CE grants full exemption to excisable goods produced in a research institute during the course of research, subject to the Assistant Commissioner's satisfaction and the prescribed certificate. A recognition letter from the Department of Scientific and Industrial Research established that the unit was an in-house R&D unit, and the goods cleared from it were treated as produced in the course of research. On that basis, the exemption conditions were held to be satisfied, and denial of exemption on a commercial-purpose objection was unsustainable. Case-Laws Central Excise Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332971