https://www.taxtmi.com/caselaws?id=82813 Captively consumed diesel-engine parts used to manufacture filter assemblies cleared under the Chapter X procedure were treated, on a prima facie basis, as covered by Notification No. 217/85-C.E. The exemption was not confined to specifically named components, so the value of filter heads and filter elements was not to be included when determining eligibility for small scale exemption. On this basis, immediate pre-deposit of duty and penalty was waived, subject to furnishing a personal bond, and a stay was granted pending appeal. en-us Tue, 05 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82813 Captively consumed diesel-engine parts used to manufacture filter assemblies cleared under the Chapter X procedure were treated, on a prima facie basis, as covered by Notification No. 217/85-C.E. The exemption was not confined to specifically named components, so the value of filter heads and filter elements was not to be included when determining eligibility for small scale exemption. On this basis, immediate pre-deposit of duty and penalty was waived, subject to furnishing a personal bond, and a stay was granted pending appeal. Case-Laws Central Excise Tue, 05 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82813