https://www.taxtmi.com/caselaws?id=89589 Parts used in the manufacture of I.C. engines, where those engines are themselves used in the manufacture of motor vehicles, were treated as covered by an exemption notification for parts and accessories of motor vehicles, provided the prescribed Chapter X procedure was satisfied. On that construction, intermediate components need not be confined to the final assembly stage if they form part of the manufacturing chain leading to motor vehicles. The denial of exemption was therefore unsustainable, and the assessee was granted the notification benefit with consequential relief. en-us Fri, 18 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 12:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89589 Parts used in the manufacture of I.C. engines, where those engines are themselves used in the manufacture of motor vehicles, were treated as covered by an exemption notification for parts and accessories of motor vehicles, provided the prescribed Chapter X procedure was satisfied. On that construction, intermediate components need not be confined to the final assembly stage if they form part of the manufacturing chain leading to motor vehicles. The denial of exemption was therefore unsustainable, and the assessee was granted the notification benefit with consequential relief. Case-Laws Central Excise Fri, 18 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89589