2009 (10) TMI 945

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.... involved in these appeals, therefore, all are being taken up together for disposal. 2. The relevant facts of the case in brief are that the assessee is engaged in the manufacture of Uninterrupted Power Supply System (UPSS) classifiable under Chapter 85 of the Schedule to the Central Excise Tariff Act, 1985. The assessee cleared the UPSS to various research institutes and availed full exemption u....

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....id order on the ground that the Commissioner (Appeals) has no power of remanding the matter to the original authority under Section 35A (3) of the Central Excise Act, 1944. 3. Heard both sides and perused the records. The issue involved is as to whether the UPSS cleared by the assessee to the research units is eligible for the benefit of Exemption Notification No.10/97-CE dt. 1.3.97. For the purp....

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....he said Table. 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 Science, Bangalore or a Regional Engineering College other than a hospital (a) Scientific and technical instruments apparatus, equipment (including computers) (b) Accessories and spare parts of goods....

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....he Tribunal in the case of Godrej Appliances Ltd. Vs CCE Vapi [2009 (236) ELT 729 (Tri.-Ahmd.)]. The ld. SDR Shri Dhanasekaran submits that UPS System is not specially designed or tailor-made to be used only with a computer. It cannot be treated as accessory of computer. He also submits that the goods is not to be considered as a scientific and technical instrument or equipment. He relied upon the....