https://www.taxtmi.com/caselaws?id=102268 Insulating material used in a humidification plant was held to qualify for exemption under Notification No. 1/95-C.E. because it formed an integral part of the plant's temperature and humidity control function. The material was treated as covered by the notification's reference to materials and spares, and its use for maintenance did not exclude it from exemption. On that reasoning, duty-free benefit was available and the Revenue's challenge failed. en-us Thu, 27 Sep 2001 00:00:00 +0530 Tue, 14 Feb 2012 12:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102268 Insulating material used in a humidification plant was held to qualify for exemption under Notification No. 1/95-C.E. because it formed an integral part of the plant's temperature and humidity control function. The material was treated as covered by the notification's reference to materials and spares, and its use for maintenance did not exclude it from exemption. On that reasoning, duty-free benefit was available and the Revenue's challenge failed. Case-Laws Central Excise Thu, 27 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102268