https://www.taxtmi.com/caselaws?id=190070 A broad construction of the exemption for scientific and technical instruments, apparatus, equipment, accessories and spare parts supplied to a public funded research institution brought DG sets within Notification No. 10/1997, so the exemption was admissible. Once the clearances were treated as exempt, the assessee could not retain Cenvat credit on inputs used to manufacture those exempted DG sets, and any inadmissible credit had to be reversed. The note thus records partial relief on exemption, but confirms ineligibility to keep input credit for exempt manufacture. en-us Fri, 12 Feb 2016 00:00:00 +0530 Fri, 03 Feb 2017 08:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190070 A broad construction of the exemption for scientific and technical instruments, apparatus, equipment, accessories and spare parts supplied to a public funded research institution brought DG sets within Notification No. 10/1997, so the exemption was admissible. Once the clearances were treated as exempt, the assessee could not retain Cenvat credit on inputs used to manufacture those exempted DG sets, and any inadmissible credit had to be reversed. The note thus records partial relief on exemption, but confirms ineligibility to keep input credit for exempt manufacture. Case-Laws Central Excise Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190070