https://www.taxtmi.com/caselaws?id=151878 No manufacture of an intermediate nozzle holder was established where injectors were produced through a continuous assembly, testing and packing process and the nozzle holder emerged only after injector manufacture. Captively consumed nozzles were also held not marketable because the department failed to prove saleability in their used condition, which lacked the treatment needed to give shelf-life for the spare market. On a proper reading of Notifications Nos. 217/85-C.E. and 75/86-C.E., read with the Board's circular and trade notice, nozzles and nozzle holders used in injector manufacture were treated as eligible for exemption. The duty demand was therefore unsustainable and the exemption benefit remained available. en-us Tue, 23 Jun 2009 00:00:00 +0530 Tue, 18 Jun 2013 16:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151878 No manufacture of an intermediate nozzle holder was established where injectors were produced through a continuous assembly, testing and packing process and the nozzle holder emerged only after injector manufacture. Captively consumed nozzles were also held not marketable because the department failed to prove saleability in their used condition, which lacked the treatment needed to give shelf-life for the spare market. On a proper reading of Notifications Nos. 217/85-C.E. and 75/86-C.E., read with the Board's circular and trade notice, nozzles and nozzle holders used in injector manufacture were treated as eligible for exemption. The duty demand was therefore unsustainable and the exemption benefit remained available. Case-Laws Central Excise Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151878