https://www.taxtmi.com/caselaws?id=96483 Material handling equipment such as trollies, bins and pallets was treated as equipment used in the manufacturing stream and therefore excluded from exemption as "inputs" under Notification No. 217/86, so the issue was decided against the assessee. On the job-work issue, the fabricators were found to be hired labour because the appellants supplied materials, controlled the process and provided the machinery, making the appellants the real manufacturers. The extended period of limitation was not available without proof of suppression or wilful intent to evade duty, and a bona fide belief on exemption defeated limitation. Interest under Section 11AB was held inapplicable on these facts, and Section 11AC could not be applied retrospectively; the penalty under Rule 173Q was substantially reduced. en-us Tue, 22 Dec 1998 00:00:00 +0530 Mon, 02 Jan 2012 16:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96483 Material handling equipment such as trollies, bins and pallets was treated as equipment used in the manufacturing stream and therefore excluded from exemption as "inputs" under Notification No. 217/86, so the issue was decided against the assessee. On the job-work issue, the fabricators were found to be hired labour because the appellants supplied materials, controlled the process and provided the machinery, making the appellants the real manufacturers. The extended period of limitation was not available without proof of suppression or wilful intent to evade duty, and a bona fide belief on exemption defeated limitation. Interest under Section 11AB was held inapplicable on these facts, and Section 11AC could not be applied retrospectively; the penalty under Rule 173Q was substantially reduced. Case-Laws Central Excise Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96483