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TMI Blog2023 (11) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... (at serial no. 2) on cables supplied - HELD THAT:- It would appear that the denial of the exemption was consequent to the finding that the goods supplied by the appellant, viz., cables are not scientific or technical instruments , apparatus or accessories or parts or consumables which alone are eligible. The end-use by institution otherwise eligible as well as the validity of the certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Shri P K Acharya , Superintendent ( AR ) for the respondent ORDER PER : C J MATHEW The issue in this appeal of M/s Cable Corporation of India Ltd, against recovery of duty liability of ₹ 1,44,668/- under section 11A of Central Excise Act, 1944, along with applicable interest under section 11AB of Central Excise Act, 1944, besides imposition of penalty under rule 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. He contends that the issue is covered by the decision of the Tribunal in their own dispute Cable Corporation of India Ltd v. Commissioner of Central Excise and Customs (Appeals), Nashik [2020-TIOL-195-CESTAT-MUM]. 3. We have heard Learned Authorised Representative. 4. It would appear that the denial of the exemption was consequent to the finding that the goods supplied by the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that as submitted by the appellants the issue is no longer res Integra. We find that Tribunal has consistently held that when a certificate was issued by the competent authority regarding specific end-use of goods as required under notification, the exemption cannot be denied. We also find that Tribunal in the case of Lapp India Pvt.Ltd 2018 (363)ELT 383 (T) and in the case of Havells India Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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