https://www.taxtmi.com/caselaws?id=114251 Captive-consumed parts used in assembling a fork lift truck were treated as eligible for the benefit of Notification No. 217/86, even though exemption for the finished fork lift truck under Notification No. 70/77 was not available. The notice and confirmation of demand were also found deficient because they did not clearly explain the basis on which the amount was demanded as duty on parts. The demand could not be sustained on the existing record, and the matter required fresh consideration by the original authority after hearing the assessee. en-us Wed, 21 Jan 2004 00:00:00 +0530 Mon, 14 May 2012 11:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114251 Captive-consumed parts used in assembling a fork lift truck were treated as eligible for the benefit of Notification No. 217/86, even though exemption for the finished fork lift truck under Notification No. 70/77 was not available. The notice and confirmation of demand were also found deficient because they did not clearly explain the basis on which the amount was demanded as duty on parts. The demand could not be sustained on the existing record, and the matter required fresh consideration by the original authority after hearing the assessee. Case-Laws Central Excise Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114251