https://www.taxtmi.com/caselaws?id=104373 Production aids used in or in relation to the manufacture of printing machinery and parts thereof were treated as falling within the exemption under Notification No. 217/86, with the Tribunal also noting that the issue was already covered by its earlier precedent. The assessee argued that the disputed items functioned as manufacturing aids and therefore qualified as inputs under Rule 57A. On that basis, and by following the prior Tribunal view on the same issue, the exemption claim was accepted and the appeal succeeded for the assessee. en-us Mon, 22 Jun 1998 00:00:00 +0530 Tue, 28 Feb 2012 18:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104373 Production aids used in or in relation to the manufacture of printing machinery and parts thereof were treated as falling within the exemption under Notification No. 217/86, with the Tribunal also noting that the issue was already covered by its earlier precedent. The assessee argued that the disputed items functioned as manufacturing aids and therefore qualified as inputs under Rule 57A. On that basis, and by following the prior Tribunal view on the same issue, the exemption claim was accepted and the appeal succeeded for the assessee. Case-Laws Central Excise Mon, 22 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104373