2016 (2) TMI 1025

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.... For the Appellant : Shri K.S. Jain, Authorized Rep. For the Respondent : Shri N. Jagdish, AR JUDGEMENT Per: ARCHANA WADHWA   The short issue involved in the present appeal is that the DG sets manufactured by them and supplied to University of Horticulture Sciences, Bagalkot would earn the exemption in terms of Notification No. 10/1997 dated 01.03.1997.The said notification gra....

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....y the Notification in questions. However he fairly agrees that subsequent decision of the Tribunal have considered the issue and has held in favour of the assessee. Tribunal in the case of CCE, Bangalore Vs. Lotus Powergear Pvt. Ltd. [2009 (248) E.L.T. 919 (Tri.-Bang.)] considered the earlier decisions and held that there is no justification for denying the benefit of the Notification to the DG se....