https://www.taxtmi.com/caselaws?id=98409 Notification No. 123/81-C.E. was construed broadly for a 100% export oriented undertaking, so exemption extended not only to capital goods and components physically incorporated in the final product but also to items brought in connection with manufacture. The expression "in connection with" was read to enlarge the scope of the notification and to cover equipment and spares that play an integral role in the manufacturing process. On that basis, M.S. grating and a bottom work platform were treated as eligible, and the Revenue's challenge was rejected. en-us Wed, 29 Nov 2000 00:00:00 +0530 Fri, 20 Jan 2012 14:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98409 Notification No. 123/81-C.E. was construed broadly for a 100% export oriented undertaking, so exemption extended not only to capital goods and components physically incorporated in the final product but also to items brought in connection with manufacture. The expression "in connection with" was read to enlarge the scope of the notification and to cover equipment and spares that play an integral role in the manufacturing process. On that basis, M.S. grating and a bottom work platform were treated as eligible, and the Revenue's challenge was rejected. Case-Laws Central Excise Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98409