2011 (3) TMI 1406

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....i.e. stainless steel pipes and tubes by availing notification No.10/97-CE dated 01/03/97. As they were not eligible for the exemption, it was found by the adjudicating authority that the goods supplied by the appellants to BARC, ISRO, etc. were used by BARC and ISRO after doing some cutting, bending, etc. It was also observed that the benefit of exemption  notification is available only when the assessee satisfied all the conditions of the notification.  As in this case the description of use  has not been  stated in the certificate issued by the competent authority of BARC/ISRO, therefore, the benefit  of exemption notification was denied and the demands were confirmed along with penalties. Aggrieved by the said or....

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....rtificate from the head of the institution in each case, certifying that the said goods are required for research purposes only. He drew our attention to some of the certificates which were issued by the competent authority of the institution as per notification and certifying that such goods are required for the research purposes only.  He further submitted that the particular use  of the goods is not required as per the certificate and the denial of exemption by the adjudicating authority is not sustainable, therefore, he sought the impugned order to be set aside.  In alternate he submitted that during the adjudication proceedings, the appellants could not produce the end use certificate from BARC/ISRO but now they have rec....

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....so to do, hereby exempts goods specified in column (3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table. S.No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4) 1. Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital (a) Scie....