https://www.taxtmi.com/caselaws?id=83021 The Tribunal dismissed the appeal, affirming that spares cleared under Notification 13/81 for a 100% Export Oriented Unit (EOU) are permissible, considering them essential for machinery operation and falling under capital goods. It upheld that reassessment jurisdiction lies with the authorities who conducted the original assessment, not the issuing authority. The Tribunal also noted that spares/consumables were not excluded from the notification before its 1984 amendment, emphasizing interpreting laws based on their original form. The decision underscores the importance of treating spares as capital goods and clarifies jurisdictional aspects in reassessment under the notification. en-us Tue, 30 Nov 1993 00:00:00 +0530 Sat, 09 Jul 2011 10:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83021 The Tribunal dismissed the appeal, affirming that spares cleared under Notification 13/81 for a 100% Export Oriented Unit (EOU) are permissible, considering them essential for machinery operation and falling under capital goods. It upheld that reassessment jurisdiction lies with the authorities who conducted the original assessment, not the issuing authority. The Tribunal also noted that spares/consumables were not excluded from the notification before its 1984 amendment, emphasizing interpreting laws based on their original form. The decision underscores the importance of treating spares as capital goods and clarifies jurisdictional aspects in reassessment under the notification. Case-Laws Central Excise Tue, 30 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83021