https://www.taxtmi.com/caselaws?id=358042 Enzymes cleared to recognised research institutions under certificates issued by those institutions were treated as consumables used for research and were therefore covered by Notification No. 10/97-C.E. The certificates were not disputed, the enzymes were used in scientific and technical instruments for DNA and RNA research, and the residues were discarded after the reaction, supporting their consumable character. As the notification conditions were satisfied, the exemption applied and the demand was unsustainable, with consequential relief following for the assessee. en-us Fri, 16 Feb 2018 00:00:00 +0530 Tue, 19 Mar 2019 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358042 Enzymes cleared to recognised research institutions under certificates issued by those institutions were treated as consumables used for research and were therefore covered by Notification No. 10/97-C.E. The certificates were not disputed, the enzymes were used in scientific and technical instruments for DNA and RNA research, and the residues were discarded after the reaction, supporting their consumable character. As the notification conditions were satisfied, the exemption applied and the demand was unsustainable, with consequential relief following for the assessee. Case-Laws Central Excise Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358042