https://www.taxtmi.com/caselaws?id=117408 Notification No. 51/93-C.E., Serial No. 20, covered machinery used for the production of a commodity under Chapter Heading 85.43, but the exemption was available only if the claimant proved that the item was a complete machinery unit and not merely a component or spare part. The fabric infeed device panel was not substantiated by technical literature or other material as an independent complete machine, and the lower appellate authority had not recorded a finding on that crucial aspect. On that basis, the notification benefit was denied because the item did not satisfy the description of complete machinery used for production. en-us Mon, 30 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 14:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117408 Notification No. 51/93-C.E., Serial No. 20, covered machinery used for the production of a commodity under Chapter Heading 85.43, but the exemption was available only if the claimant proved that the item was a complete machinery unit and not merely a component or spare part. The fabric infeed device panel was not substantiated by technical literature or other material as an independent complete machine, and the lower appellate authority had not recorded a finding on that crucial aspect. On that basis, the notification benefit was denied because the item did not satisfy the description of complete machinery used for production. Case-Laws Central Excise Mon, 30 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117408