2005 (4) TMI 114

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..... nvolved, 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 Energy, Government of India, to the effect, that said ins .....

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..... red 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 goods specified in (a) above and consumables. (c) Computer software, compact disc-read only, only memory (CD-ROM) re .....

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..... 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 of the order placed by the Institute For Plasma Research, it is found that the institute has certified that the goods in respect of which exemption from exemption duty was claimed .....

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