https://www.taxtmi.com/caselaws?id=87687 Exemption notifications excluding complete machinery meant for producing or processing goods must be construed strictly. Equipment that merely handles, lifts, turns or feeds materials without itself effecting any change in the goods does not fall within that exclusion. On that reasoning, the Turn-Over Unit, Billet Feeding Arrangement and Scissors Lift were treated as outside the exclusion, and the Sprue-Cutting Device was also covered because it operated on a sand-mould rather than on goods. The result was that all four items qualified for the benefit of Notification No. 118/75-C.E., and the denial of exemption was not sustainable. en-us Thu, 11 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 16:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87687 Exemption notifications excluding complete machinery meant for producing or processing goods must be construed strictly. Equipment that merely handles, lifts, turns or feeds materials without itself effecting any change in the goods does not fall within that exclusion. On that reasoning, the Turn-Over Unit, Billet Feeding Arrangement and Scissors Lift were treated as outside the exclusion, and the Sprue-Cutting Device was also covered because it operated on a sand-mould rather than on goods. The result was that all four items qualified for the benefit of Notification No. 118/75-C.E., and the denial of exemption was not sustainable. Case-Laws Central Excise Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87687