https://www.taxtmi.com/caselaws?id=93933 Oil tanks, sag rods and supporting structures received by a 100% export oriented unit for installation and operation of a diesel generating set were treated as eligible for exemption under Notification No. 123/81-C.E. The notification covered excisable capital goods, components and raw materials brought in connection with manufacture in the unit, and the diesel generating set was regarded as capital goods for this purpose. Receipt under CT-3 certificates also supported exemption treatment. The Revenue's challenge was rejected. en-us Thu, 27 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 18:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93933 Oil tanks, sag rods and supporting structures received by a 100% export oriented unit for installation and operation of a diesel generating set were treated as eligible for exemption under Notification No. 123/81-C.E. The notification covered excisable capital goods, components and raw materials brought in connection with manufacture in the unit, and the diesel generating set was regarded as capital goods for this purpose. Receipt under CT-3 certificates also supported exemption treatment. The Revenue's challenge was rejected. Case-Laws Central Excise Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93933