2016 (10) TMI 226

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..... ndia as to the end use of the goods - Held that: - appellant produced a certificate and on perusal of the same, it was found that the said certificate is signed by the Deputy Director, who is of the rank of Deputy Secretary to the Government of India. It was evident from the certificate that inputs to be used for the research purposes and benefit of exemption notification 10/97 is applicable. .....

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..... involved is the same and in respect of the very same assessee. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the appellant herein is eligible for the benefit of exemption under notification 10/97-CE dated 01.03.1997 in respect of the clearance of Dissolved Acetylene to Department of Atomic Energy. Both the lower authorities have held that the c .....

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..... he appellant to Department of Atomic Energy was to be used for the research purposes and benefit of exemption notification 10/97 is applicable in the case in hand. It is the argument of the Departmental Representative that these certificates were not produced by the appellant before the lower authorities. 5. In our considered view, since the Tribunal is a last fact finding authority and such f .....

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