https://www.taxtmi.com/caselaws?id=85594 An electroplating machine classifiable under Chapter Heading 85.43 was held ineligible for exemption under Notification No. 51/93-C.E. because the notification applied only to machinery used for producing a commodity and had to be strictly construed. The machine was used for electroplating services, including on old and rusted items, but electroplating alone does not amount to manufacture or create a new commodity. On that basis, the machine was not treated as machinery for production of a commodity, the concessional benefit was denied, and the lower authority's view was affirmed. en-us Wed, 06 Mar 1996 00:00:00 +0530 Sat, 06 Aug 2011 10:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85594 An electroplating machine classifiable under Chapter Heading 85.43 was held ineligible for exemption under Notification No. 51/93-C.E. because the notification applied only to machinery used for producing a commodity and had to be strictly construed. The machine was used for electroplating services, including on old and rusted items, but electroplating alone does not amount to manufacture or create a new commodity. On that basis, the machine was not treated as machinery for production of a commodity, the concessional benefit was denied, and the lower authority's view was affirmed. Case-Laws Central Excise Wed, 06 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85594