https://www.taxtmi.com/caselaws?id=89467 Steel seats designed for use in automobiles remained eligible for exemption under Notification No. 61/86-Central Excise because eligibility depended on the goods' design and intended end use, not on the fact that they were ultimately fitted in hydraulic excavators, front end loaders or cranes. A prior decision in the assessee's own case had already applied the same principle where the seats were used in tractors and trucks, and that reasoning was followed here. The revenue's objection that cranes and front end loaders are not automobiles did not defeat exemption. The denial of exemption was unsustainable and relief was granted. en-us Fri, 20 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89467 Steel seats designed for use in automobiles remained eligible for exemption under Notification No. 61/86-Central Excise because eligibility depended on the goods' design and intended end use, not on the fact that they were ultimately fitted in hydraulic excavators, front end loaders or cranes. A prior decision in the assessee's own case had already applied the same principle where the seats were used in tractors and trucks, and that reasoning was followed here. The revenue's objection that cranes and front end loaders are not automobiles did not defeat exemption. The denial of exemption was unsustainable and relief was granted. Case-Laws Central Excise Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89467