2017 (2) TMI 770

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..... hat the laboratory of the appellants’ factory, who are engaged in commercial production, of high energy storage batteries and sale thereof, cannot be held to be an institute which is of a technical educational or research type - exemption rightly denied - appeal dismissed - decided against appellant. - E/346/06 - A/85345/17/EB - Dated:- 12-1-2017 - Mr Ramesh Nair, Member (Judicial) And Mr. Raju .....

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..... der. It was argued that Asstt. Commissioner wrongly relying on Apex Court decision in case of Centre for Development of Advanced Computing reported in 2002(141) ELT 6. It also has been argued that it is not factually correct that goods manufactured by them are made as per the requirement made by sister concern of the appellant and supplied solely to them. 3. Ld. A.R. placed reliance on the deci .....

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..... ollector in the impugned order had rejected the benefit of the said Notification and held that the appellants are not eligible for exemption. This view was held-up by the Collector (Appeals) in the impugned order. The Collector (Appeals) in his order has held that the laboratory of the appellants factory, who are engaged in commercial production, of high energy storage batteries and sale thereof, .....

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