https://www.taxtmi.com/caselaws?id=82813 Captively consumed parts of diesel engines used in manufacturing filter assemblies cleared under Chapter X procedure were treated, on a prima facie basis, as covered by Notification No. 217/85-C.E., so their value was not to be added for denying small scale exemption. The note also states that the Tribunal relied on precedent treating components used in manufacture as eligible for exemption and, on that assessment, dispensed with immediate pre-deposit. Stay and waiver of duty and penalty were granted on furnishing a personal bond. 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 parts of diesel engines used in manufacturing filter assemblies cleared under Chapter X procedure were treated, on a prima facie basis, as covered by Notification No. 217/85-C.E., so their value was not to be added for denying small scale exemption. The note also states that the Tribunal relied on precedent treating components used in manufacture as eligible for exemption and, on that assessment, dispensed with immediate pre-deposit. Stay and waiver of duty and penalty were granted on furnishing a personal bond. Case-Laws Central Excise Tue, 05 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82813