2010 (11) TMI 904

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..... ORDER Heard both sides. The appellants are manufacturers of Diesel Generating sets. They cleared three DG sets, claiming exemption under Notification No. 10/97-C.E., dated 1-3-1997, on the ground that they have cleared these goods to educational and research organizations, against exemption certificates obtained from competent authorities in the recipient organizations. The authorities b .....

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..... /2009 dated 29-10-2009 in Appeal E/566, 569 570/2003 2. Heard the ld. SDR, who supports the impugned order stating that the DG set only supplies power and hence the authorities below have not granted the exemption. 3. We have considered the submissions from both sides and cited case laws. We find that the exemption certificates obtained by the appellants have not been questioned. The only .....

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..... g included in the category of equipment under the impugned Notification. On the same analogy, and since equipments like transformers, UPS and Computers have been allowed exemption under the Notification No. 10/97-C.E. we are of the considered view that similar exemption is required to be allowed in the case of DG sets considering the same as an eligible equipment especially when exemption certific .....

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