https://www.taxtmi.com/caselaws?id=190070 Exemption for scientific and technical instruments, apparatus and equipment supplied to a public funded research institution may extend to DG sets under a broad construction of Notification No. 10/1997. DG sets supplied to an undisputed eligible institution were treated as covered, making the exemption admissible. However, exempt clearance of the final product prevents retention of Cenvat credit on inputs used in its manufacture. Any wrongly availed input credit must be examined by the lower authorities and reversed where inadmissible. The combined position grants exemption for the DG sets while denying input-credit retention for their 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 Exemption for scientific and technical instruments, apparatus and equipment supplied to a public funded research institution may extend to DG sets under a broad construction of Notification No. 10/1997. DG sets supplied to an undisputed eligible institution were treated as covered, making the exemption admissible. However, exempt clearance of the final product prevents retention of Cenvat credit on inputs used in its manufacture. Any wrongly availed input credit must be examined by the lower authorities and reversed where inadmissible. The combined position grants exemption for the DG sets while denying input-credit retention for their exempt manufacture. Case-Laws Central Excise Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190070