https://www.taxtmi.com/caselaws?id=93321 Steel trollies used only for storage and internal movement of scooter parts within the factory fell within Notification No. 217/86-C.E. because the exemption covered inputs used in or in relation to manufacture, while the exclusion applied only to machines, plant, equipment or appliances used for producing or processing goods or bringing about a change in substance. As the trollies did not themselves produce, process or transform any goods, they were treated as material handling equipment outside the exclusion clause. The exemption was therefore available to the assessee. en-us Mon, 10 Mar 1997 00:00:00 +0530 Wed, 09 Nov 2011 18:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93321 Steel trollies used only for storage and internal movement of scooter parts within the factory fell within Notification No. 217/86-C.E. because the exemption covered inputs used in or in relation to manufacture, while the exclusion applied only to machines, plant, equipment or appliances used for producing or processing goods or bringing about a change in substance. As the trollies did not themselves produce, process or transform any goods, they were treated as material handling equipment outside the exclusion clause. The exemption was therefore available to the assessee. Case-Laws Central Excise Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93321