https://www.taxtmi.com/caselaws?id=120497 Exemption under Notification No. 6/2002-CE was available for IC engines used in the manufacture of tractors under Heading 87.01, because the notification covered parts used within the factory for such manufacture and the benefit could not be denied merely on the ground that the input fell under Heading 84.08 rather than Section XVII. Note 2(e) to Section XVII did not defeat the exemption where the goods were, in substance, parts of the exempted final product and the notification conditions were satisfied. The denial of benefit was therefore unsustainable and was set aside with consequential relief. en-us Tue, 05 Dec 2006 00:00:00 +0530 Fri, 20 Jul 2012 13:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120497 Exemption under Notification No. 6/2002-CE was available for IC engines used in the manufacture of tractors under Heading 87.01, because the notification covered parts used within the factory for such manufacture and the benefit could not be denied merely on the ground that the input fell under Heading 84.08 rather than Section XVII. Note 2(e) to Section XVII did not defeat the exemption where the goods were, in substance, parts of the exempted final product and the notification conditions were satisfied. The denial of benefit was therefore unsustainable and was set aside with consequential relief. Case-Laws Central Excise Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120497