https://www.taxtmi.com/caselaws?id=92788 Goods cleared under Rule 196 of the Central Excise Rules, 1944 were treated as continuing to qualify for Notification No. 164/87-C.E. even though they were not actually used, because they were lost during testing. The Tribunal read loss during testing as falling within the expression covering losses during handling, and held that the intended use as original equipment parts did not defeat the exemption where actual use became impossible for that reason. On that basis, no duty was payable and the reference application was rejected for not raising any independent question of law. en-us Tue, 02 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 11:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92788 Goods cleared under Rule 196 of the Central Excise Rules, 1944 were treated as continuing to qualify for Notification No. 164/87-C.E. even though they were not actually used, because they were lost during testing. The Tribunal read loss during testing as falling within the expression covering losses during handling, and held that the intended use as original equipment parts did not defeat the exemption where actual use became impossible for that reason. On that basis, no duty was payable and the reference application was rejected for not raising any independent question of law. Case-Laws Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92788