https://www.taxtmi.com/caselaws?id=112638 Motor vehicle bodies classifiable under Chapter 87 and supplied to a Central Government Ordnance Factory for use in manufacture of vehicles were covered by Notification No. 64/95-C.E. The exemption extended to parts of motor vehicles falling under the specified chapters when used in the Ordnance Factory for manufacture of Chapter 87 vehicles, subject to the prescribed procedure. A narrow interpretation excluding bodies, despite their use in vehicle manufacture, was unsustainable, so the denial of exemption was set aside in favour of the assessee. en-us Wed, 22 Sep 2004 00:00:00 +0530 Tue, 01 May 2012 10:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112638 Motor vehicle bodies classifiable under Chapter 87 and supplied to a Central Government Ordnance Factory for use in manufacture of vehicles were covered by Notification No. 64/95-C.E. The exemption extended to parts of motor vehicles falling under the specified chapters when used in the Ordnance Factory for manufacture of Chapter 87 vehicles, subject to the prescribed procedure. A narrow interpretation excluding bodies, despite their use in vehicle manufacture, was unsustainable, so the denial of exemption was set aside in favour of the assessee. Case-Laws Central Excise Wed, 22 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112638