https://www.taxtmi.com/caselaws?id=95594 Gauzes manufactured by the assessee were considered ineligible for the benefit of Notification No. 217/86-C.E. because they were treated as appliances used in producing motor vehicle parts. The Tribunal applied its earlier view that the notification's exclusion also extends to appliances used for producing intermediate goods in or in relation to the manufacture of final products. On that basis, the gauzes were not covered as qualifying inputs under the exemption. The result was that the notification benefit was denied and the appeal failed. en-us Mon, 06 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95594 Gauzes manufactured by the assessee were considered ineligible for the benefit of Notification No. 217/86-C.E. because they were treated as appliances used in producing motor vehicle parts. The Tribunal applied its earlier view that the notification's exclusion also extends to appliances used for producing intermediate goods in or in relation to the manufacture of final products. On that basis, the gauzes were not covered as qualifying inputs under the exemption. The result was that the notification benefit was denied and the appeal failed. Case-Laws Central Excise Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95594