https://www.taxtmi.com/caselaws?id=99998 Transformer parts were treated as eligible for exemption under Notification No. 160/86, because an earlier co-ordinate decision had already accepted the same claim on identical facts. That prior reasoning was followed in the present matter, so the exemption claim succeeded and the departmental appeals failed. The controlling principle was that where an earlier decision has determined eligibility under the notification, subsequent identical appeals are governed by the same view. en-us Thu, 22 Mar 2001 00:00:00 +0530 Mon, 30 Jan 2012 18:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99998 Transformer parts were treated as eligible for exemption under Notification No. 160/86, because an earlier co-ordinate decision had already accepted the same claim on identical facts. That prior reasoning was followed in the present matter, so the exemption claim succeeded and the departmental appeals failed. The controlling principle was that where an earlier decision has determined eligibility under the notification, subsequent identical appeals are governed by the same view. Case-Laws Central Excise Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99998