https://www.taxtmi.com/caselaws?id=102972 Exemption under Notification No. 217/86-C.E. was allowed for forklift trucks manufactured and captively used in the assessee's final product because the same issue had already been decided in the assessee's own case. In the absence of any shown stay or reversal by a higher court, that earlier view was followed in the subsequent proceeding, and the Revenue's challenge failed. The stated principle is that a prior decision on the same issue in the assessee's own case should ordinarily govern later proceedings unless it has been stayed or reversed. en-us Thu, 09 Mar 2000 00:00:00 +0530 Fri, 17 Feb 2012 12:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102972 Exemption under Notification No. 217/86-C.E. was allowed for forklift trucks manufactured and captively used in the assessee's final product because the same issue had already been decided in the assessee's own case. In the absence of any shown stay or reversal by a higher court, that earlier view was followed in the subsequent proceeding, and the Revenue's challenge failed. The stated principle is that a prior decision on the same issue in the assessee's own case should ordinarily govern later proceedings unless it has been stayed or reversed. Case-Laws Central Excise Thu, 09 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102972