TaxTMI 
TaxTMI 
2016 (6) TMI 231
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.... are that the appellant was in the business of manufacturing air conditioning and refrigeration equipment for the transport sector. The appellant claimed exemption in terms of Notification 10/97 dated 01.03.1997 in respect of some clearances to central government customers operating under the control of Ministry of Defence i.e. Research & Development Organisations namely, Vehicle research & Development Establishment (VRDE), Ahmednagar and the Electronic & Radar Development Establishment (LRDE), Bangalore. These establishments were undertaking research and development work on containerized operation theatre complexes for field operations for the Defence Forces. The equipment was supplied by the appellant on the basis of the certificates give....
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....ng the support components and increasing weld areas, laser cutting instead of normal manufacturing method. ii) Stainless steel spider support for evaporator fan was redesigned & incorporated & welded to blower casing. iii) Low weight control transformer (which uses latest R core arrangement instead of conventional stacking of multiple steel plates) was incorporated. iv) Unit mounting & lifting hole positions were modified as per VRDE requirements. v) Reciprocating Compressor in the original Australian design was replaced by Scroll compressor. vi) Hot gas by pass arrangement provided in the Australian design was eliminated. vii) The separate remote type control console was developed and i....
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....ssioner failed to appreciate that the eligibility certificates were issued by the customers who are R&D establishment of the Ministry of Defence, Government of India. He also submitted that the appellant had handed over the eligibility certificate and claimed exemption in the R 173B declaration filed. He also submitted that the appellant did not suppress any information from the department and they have been informing the department from time to time and has also furnished the duty exemption certificate issued by the customer for claiming exemption under the said notification. 5. On the other hand, ld. AR submitted that the appellant has wrongly availed the exemption of Central Excise duty in clearing excisable goods namely AC under Noti....
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.... India whereas the authority who is competent to issue exemption certificate under the said notification is only Dy. Secretary to the Government of India. The appellant has also placed on record the certificate certifying that the VRDE, Ahmednagar is a public funded institution under the administrative control of the Department of Defence, Research & Development Organisation of the Government of India and is entitled to avail excise duty exemption in terms of government Notification 10/97 dated 01.03.1997. We also find that in order to claim general exemption 10/97 the following conditions need to be fulfilled. a) Public funded research institution b) Institution is registered with the Government of India c) The g....