https://www.taxtmi.com/caselaws?id=96022 Weigh bridges and M.S. gratings used in a 100% export-oriented unit were treated as eligible for exemption under Notification No. 123/81-C.E. because they were used in connection with the manufacture of the final products. The M.S. gratings served as stair structures linking different floors, and the weigh bridges were used to weigh incoming and outgoing consignments. The Tribunal followed its earlier order in the assessee's own case and the Larger Bench ruling relied on there. The exemption was held admissible, and the Revenue's challenge failed. en-us Wed, 23 May 2001 00:00:00 +0530 Fri, 16 Dec 2011 16:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96022 Weigh bridges and M.S. gratings used in a 100% export-oriented unit were treated as eligible for exemption under Notification No. 123/81-C.E. because they were used in connection with the manufacture of the final products. The M.S. gratings served as stair structures linking different floors, and the weigh bridges were used to weigh incoming and outgoing consignments. The Tribunal followed its earlier order in the assessee's own case and the Larger Bench ruling relied on there. The exemption was held admissible, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 23 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96022