https://www.taxtmi.com/caselaws?id=90119 The amended exemption under Notification No. 162/86, as modified by Notification No. 89/90 dated 2-3-1990, applied to motor vehicles used for transport of goods where no credit of duty on the chassis and other inputs had been availed and the vehicle was manufactured from a chassis on which the specified excise duty had been paid. Compliance with these conditions was not disputed by the department, so the statutory requirements for the nil rate of duty were satisfied on the record. The exemption benefit was therefore available to the appellants. en-us Fri, 19 Jun 1998 00:00:00 +0530 Mon, 03 Oct 2011 15:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90119 The amended exemption under Notification No. 162/86, as modified by Notification No. 89/90 dated 2-3-1990, applied to motor vehicles used for transport of goods where no credit of duty on the chassis and other inputs had been availed and the vehicle was manufactured from a chassis on which the specified excise duty had been paid. Compliance with these conditions was not disputed by the department, so the statutory requirements for the nil rate of duty were satisfied on the record. The exemption benefit was therefore available to the appellants. Case-Laws Central Excise Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90119