2017 (4) TMI 986

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....ppeal relates to their entitlement to exemption from duty in respect of wires and cables cleared by them in terms of Notification No.10/97-CE dated 1.3.1997 and 3/2004 dated 8.1.2004. The exemption claim was denied by the Original Authority confirming central excise duty of Rs. 19,13,666/-. A penalty of equivalent amount was also imposed on the appellant. On appeal, the original order was held. 2. Ld. Counsel for the appellant submitted that they are eligible for both the notifications and the impugned order wrongly denied the exemptions to them. Regarding notification no.10/97-CE, he submitted that the appellants cleared wires and cables to M/s. Meritor HVS (India) Ltd., Mysore. It is a recognized R & D Unit by the Government of India. ....

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.... 7. We consider first the appellant's eligibility for exemption under notification no.10/97-CE. The said notification allows exemption to scientific and technical instrument, apparatus, equipments including computers, accessories and spare parts thereof and consumables supplied to non-commercial research institutions. The conditions specified are that the institution is registered with Government of India and an officer not below the rank of Dy. Secretary to the Government of India certifies, in each case, that the institution is not engaged in any commercial activities and that the said goods are required for research purposes only. The goods are covered by pass book issued by the Department and there is a monitory ceiling in respect of....

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....5/88-CE. The said notification granted exemption in respect of the manufacture of wind mill, parts of the wind mills and any specially designed devices, which run on wind mill. The appellants therein supplied cables to the manufacturers of wind mill. It was held that the insulated cables cannot be classified as parts of wind mills. In the present case, we note that the exemption is in respect of all items of machinery, instruments, components, parts required for setting up of water supply plants. We are not dealing with a specific machinery or its components. All types of machinery including auxiliary equipments required for setting up of water supply plants are eligible for exemption. In setting up of water supply plants, it is apparent th....