https://www.taxtmi.com/caselaws?id=95123 Control panels, controllers and parts of manipulators were treated as exempt under Notification No. 281/86 because they were not complete machinery on their own but components of machine tools used for repair, maintenance and replacement. The Tribunal followed its earlier view that items integrally connected with machine tools and not independently complete qualify as parts for exemption. The Revenue's argument that the goods were complete machinery was rejected, and the exemption was upheld. en-us Thu, 23 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 11:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95123 Control panels, controllers and parts of manipulators were treated as exempt under Notification No. 281/86 because they were not complete machinery on their own but components of machine tools used for repair, maintenance and replacement. The Tribunal followed its earlier view that items integrally connected with machine tools and not independently complete qualify as parts for exemption. The Revenue's argument that the goods were complete machinery was rejected, and the exemption was upheld. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95123