https://www.taxtmi.com/caselaws?id=53987 Transformers supplied to an accredited atomic energy research institute were held to qualify for exemption under Notification No. 10/97-C.E. because the goods were covered as scientific and technical equipment and were intended for, and actually used in, research. The exemption could not be denied merely because the certificate was not issued in the manufacturer's name or did not identify the goods in the exact format preferred by the revenue, as the notification did not impose that restrictive condition. The denial of benefit was therefore unsustainable. en-us Tue, 26 Apr 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53987 Transformers supplied to an accredited atomic energy research institute were held to qualify for exemption under Notification No. 10/97-C.E. because the goods were covered as scientific and technical equipment and were intended for, and actually used in, research. The exemption could not be denied merely because the certificate was not issued in the manufacturer's name or did not identify the goods in the exact format preferred by the revenue, as the notification did not impose that restrictive condition. The denial of benefit was therefore unsustainable. Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53987