https://www.taxtmi.com/caselaws?id=93574 Exemption under Notification No. 59/90 for intermediate goods and components of prefabricated buildings applies only where the goods satisfy that specific description and condition. PCC beams were held not to qualify because the assessee was not manufacturing prefabricated buildings, had not identified the beams as intermediate or component parts in the classification list, and mere use in construction was insufficient. The denial of exemption was therefore upheld. en-us Thu, 11 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93574 Exemption under Notification No. 59/90 for intermediate goods and components of prefabricated buildings applies only where the goods satisfy that specific description and condition. PCC beams were held not to qualify because the assessee was not manufacturing prefabricated buildings, had not identified the beams as intermediate or component parts in the classification list, and mere use in construction was insufficient. The denial of exemption was therefore upheld. Case-Laws Central Excise Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93574