https://www.taxtmi.com/circulars?id=6220 The exemption is determined at the time of clearance and the end use requirement is a post clearance condition that may be satisfied after rescission; components cleared under the earlier notifications do not lose exemption solely because they were unused on the rescission date, provided they can be proved to have been used in the manufacture of diesel oil operated internal combustion engines, and where applicable, those engines must themselves have been exempt under the engine exemption notification. en-us Fri, 12 Aug 1994 00:00:00 +0530 Tue, 30 Jun 2009 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6220 The exemption is determined at the time of clearance and the end use requirement is a post clearance condition that may be satisfied after rescission; components cleared under the earlier notifications do not lose exemption solely because they were unused on the rescission date, provided they can be proved to have been used in the manufacture of diesel oil operated internal combustion engines, and where applicable, those engines must themselves have been exempt under the engine exemption notification. Circulars Central Excise Fri, 12 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6220