https://www.taxtmi.com/caselaws?id=83104 Exemption under Notification No. 239/86-C.E. was confined to parts of tractors used as original equipment parts in the manufacture of tractors. The appellants procured parts and used them first in making sub-assemblies, which were then cleared as original equipment parts for tractors; because they were not themselves manufacturers of tractors and the parts were not directly used in tractor manufacture, the notification condition was not met. A Board circular on in-factory sub-assemblies did not aid the appellants on these facts, and the cited precedent was treated as inapplicable. The benefit of the exemption was therefore denied. en-us Wed, 09 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83104 Exemption under Notification No. 239/86-C.E. was confined to parts of tractors used as original equipment parts in the manufacture of tractors. The appellants procured parts and used them first in making sub-assemblies, which were then cleared as original equipment parts for tractors; because they were not themselves manufacturers of tractors and the parts were not directly used in tractor manufacture, the notification condition was not met. A Board circular on in-factory sub-assemblies did not aid the appellants on these facts, and the cited precedent was treated as inapplicable. The benefit of the exemption was therefore denied. Case-Laws Central Excise Wed, 09 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83104