2010 (5) TMI 279 - AT - Central Excise

Exemption under Notification No. 19/97-C.E. - The college is not registered with the Department of Scientific and Industrial Research. The university to which the college is affiliated has also not given the required essentiality certificate under DSIR Letter F. No. 525/15/2003-Cus. (TU) dated October 1998 for availing the impugned exemption under Notification No. 19/1997-C.E., dated 1-3-1997. Held that department s appeal allowed but original authority directed to requantify duty, demand and interest. Allowing cum duty benefit and after adjusting 8% Cenvat Credit reversed.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that the respondents were not eligible for exemption meant for research purposes as the college did not have the necessary certifications. The impugned Order-in-Appeal was set aside, and the Department's appeal was allowed for duty demand and interest. The original authority was directed to requantify the duty demand after adjusting the reversed CENVAT credit. Appeal was allowed accordingly.