2016 (3) TMI 437

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.... Respondent : Shri Siladitya Sarkar, CA ORDER Per S. S. Garg This appeal is has been filed by the Revenue against the impugned order passed by the Commissioner (Appeals) dated 22.09.2006 and 12.04.2007 whereby the Commissioner (Appeals) allowed the exemption to the respondent to Notification 10/97 dated 01.09.1997 on Air conditioning unit, condensing unit, chillers, walk in cold rooms sup....

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....scription of goods Amount (Rs.) C.Ex/R04/WGII/BSL/SCN/05/790 dtd. 06.05.2005 (SCN 1) Air cooled conditioning units 1,22,901 C.Ex/R04/WGII/BSL/SCN/05/801 dtd. 30.05.2005 (SCN 2) Condensing unit walk in cold room 3,14,721 C.Ex/R04/WGII/BSL/SCN/05/221 dtd. 22.08.2005 (SCN 3) Chillers 3,83,846 C.Ex/R04/WGII/BSL/SCN/05/225 dtd. 22.08.2005 (SCN4) Walk in cold room ....

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.... Ld. AR submitted that the respondent has wrongly availed the exemption of Central Excise duty in clearing excisable goods namely condensing units, chillers, Walk in cold rooms under Notification 10/97 dated 01.03.1997. He also submitted that the goods in question are used for general purposes and its used anywhere in the premises of the said respondent and not exclusively with any specific machin....

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....ii) CCE vs. Sunbeam Appliances 2011 (268) ELT 528 6. Heard the ld. Counsel for the parties and perused the records. 7. We find that the Notification 10/97 dated 01.03.1997 grants exemption to certain goods supplied to specific research institutions, provided the institution is a public funded research institution and the goods should be scientific and technical apparatus including computer f....