2012 (6) TMI 732 - AT - Central Excise

Exemption under Notification No. 10/97-C.E., dated 1-3-1997 - Held that - since the required certificates from the competent authorities in the specified department have been produced for grant of duty exemption, the same should not be denied - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed the department's appeal as necessary certificates were produced from Bhaba Atomic Research Centre and Centre for Advance Technology for claiming duty exemption under Notification No. 10/97-C.E., dated 1-3-1997 for goods supplied for atomic research.