2005 (4) TMI 114

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..... h sides and considering the issue involved, it is found : - (a)     The appellants are aggrieved by the denial of benefit of notification on the supply made of transformer vide purchase order dated 6-7-2000 to Institution for Plasma Research Gandhinagar. The institute to whom the goods were supplied had sent a certificate issued by the Deputy Secretary Department of Atomic Ene .....

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..... is revealed that transformers does not fall under the type of goods covered by the said notification as Notification No. 10/97, dated 1-3-97 which grants exemption from payment of excise duty on excisable goods viz., (a)      Scientific and technical instruments, apparatus, equipments (including computers). (b)      Accessories spare parts of goo .....

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..... ification 10/97, dated 1-3-97 at item (a) under Sr. No. 3 in the table and thereafter denial of the benefit of the exemption by holding that the certificate has to be issued by the concerned department in the name of the manufacturer & since in this case neither the name of the manufacturers nor the goods intended to be produced are mentioned in the certificate denial be upheld. 2. From the copy .....

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