Exemption for captive use follows prior assessee ruling when the earlier decision remains unstayed and unreversed.

Exemption under Notification No. 217/86-C.E. was allowed for forklift trucks manufactured and captively used in the assessee's final product because the same issue had already been decided in the assessee's own case. In the absence of any shown stay or reversal by a higher court, that earlier view was followed in the subsequent proceeding, and the Revenue's challenge failed. The stated principle is that a prior decision on the same issue in the assessee's own case should ordinarily govern later proceedings unless it has been stayed or reversed.

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Issues: Whether the respondents were entitled to the benefit of Exemption Notification No. 217/86-C.E. in respect of forklift trucks manufactured and captively used in their final product.

Analysis: The issue was treated as already covered by an earlier decision in the respondents' own case, and no contrary decision, stay, or reversal by a higher court was brought to notice. In these circumstances, the earlier view was followed and the exemption was held to be available.

Conclusion: The benefit of Notification No. 217/86-C.E. was available to the respondents, and the Revenue's challenge failed.

Ratio Decidendi: Where the same issue has already been decided in the assessee's own case and the decision has neither been stayed nor reversed, it should ordinarily be followed in subsequent proceedings on the same question.

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