https://www.taxtmi.com/caselaws?id=53353 The Tribunal held that the benefit of Notification No. 10/97-C.E. was not available to the goods manufactured and cleared by M/s. Guard Electronics Systems Pvt. Limited. The institution receiving the goods needed to be registered with the Department of Scientific and Industrial Research at the time of clearance to avail the exemption. The Tribunal emphasized that the registration condition was substantive, not procedural, and crucial for benefiting from the notification. Consequently, the appeal was rejected, affirming the Revenue's decision. en-us Thu, 02 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53353 The Tribunal held that the benefit of Notification No. 10/97-C.E. was not available to the goods manufactured and cleared by M/s. Guard Electronics Systems Pvt. Limited. The institution receiving the goods needed to be registered with the Department of Scientific and Industrial Research at the time of clearance to avail the exemption. The Tribunal emphasized that the registration condition was substantive, not procedural, and crucial for benefiting from the notification. Consequently, the appeal was rejected, affirming the Revenue's decision. Case-Laws Central Excise Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53353