https://www.taxtmi.com/caselaws?id=95389 Steel rough forgings classifiable under Chapter 73 were treated as motor vehicle parts for exemption under Notification No. 239/86-C.E. because they had reached the character of such parts, even though further machining was still required before final fitment. The Tribunal noted that the Department had not substantiated its objection that the goods were not usable as parts in their present form, and it accepted that the exemption could not be denied merely because additional processing remained. The exemption was therefore available to the goods, and the denial of benefit was not justified. en-us Thu, 11 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95389 Steel rough forgings classifiable under Chapter 73 were treated as motor vehicle parts for exemption under Notification No. 239/86-C.E. because they had reached the character of such parts, even though further machining was still required before final fitment. The Tribunal noted that the Department had not substantiated its objection that the goods were not usable as parts in their present form, and it accepted that the exemption could not be denied merely because additional processing remained. The exemption was therefore available to the goods, and the denial of benefit was not justified. Case-Laws Central Excise Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95389