https://www.taxtmi.com/caselaws?id=104560 Material handling equipment manufactured and used captively in the same factory for manufacture of excisable goods was treated as excluded from exemption under Notification No. 217/86-C.E. The notification covered inputs manufactured and used within the factory for manufacture of dutiable goods, but its explanation excluded machines, machinery, plant, equipment, apparatus, tools and appliances used for producing or processing goods, or for bringing about any change in a substance in or in relation to manufacture of final products. Applying the larger Bench reasoning in Jawahar Mills, the equipment was regarded as falling within that exclusion, and the earlier contrary view was no longer good law. en-us Mon, 30 Jul 2001 00:00:00 +0530 Wed, 29 Feb 2012 15:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104560 Material handling equipment manufactured and used captively in the same factory for manufacture of excisable goods was treated as excluded from exemption under Notification No. 217/86-C.E. The notification covered inputs manufactured and used within the factory for manufacture of dutiable goods, but its explanation excluded machines, machinery, plant, equipment, apparatus, tools and appliances used for producing or processing goods, or for bringing about any change in a substance in or in relation to manufacture of final products. Applying the larger Bench reasoning in Jawahar Mills, the equipment was regarded as falling within that exclusion, and the earlier contrary view was no longer good law. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104560