https://www.taxtmi.com/caselaws?id=205592 The Appellate Tribunal CESTAT, Mumbai upheld the lower authorities' decision to admit the defense of the respondents in a dispute over the classification of spare parts purchased along with machinery items. The Tribunal ruled that since the spare parts were not manufactured by the respondents and were cleared after payment of duty without availing any credit, the duty liability did not arise. Consequently, the issue of classifying the spare parts as machinery under respective headings was deemed irrelevant, leading to the rejection of the revenue's appeal. en-us Tue, 18 Jan 2011 00:00:00 +0530 Wed, 17 Aug 2011 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205592 The Appellate Tribunal CESTAT, Mumbai upheld the lower authorities' decision to admit the defense of the respondents in a dispute over the classification of spare parts purchased along with machinery items. The Tribunal ruled that since the spare parts were not manufactured by the respondents and were cleared after payment of duty without availing any credit, the duty liability did not arise. Consequently, the issue of classifying the spare parts as machinery under respective headings was deemed irrelevant, leading to the rejection of the revenue's appeal. Case-Laws Central Excise Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205592