https://www.taxtmi.com/caselaws?id=41605 Motor vehicle parts qualified for exemption under Notification No. 101/1971-Central Excise only if they were intended for use as original equipment parts by manufacturers and the prescribed Chapter X procedure was strictly complied with. Parts later fitted as replacement items during the warranty period did not become original equipment parts merely because they came from the same stock or had earlier been procured under the exemption procedure. The exemption condition was construed strictly, and the departmental view that replacement parts fell outside the notification was upheld. en-us Wed, 09 Jan 1985 00:00:00 +0530 Fri, 04 Jun 2010 17:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41605 Motor vehicle parts qualified for exemption under Notification No. 101/1971-Central Excise only if they were intended for use as original equipment parts by manufacturers and the prescribed Chapter X procedure was strictly complied with. Parts later fitted as replacement items during the warranty period did not become original equipment parts merely because they came from the same stock or had earlier been procured under the exemption procedure. The exemption condition was construed strictly, and the departmental view that replacement parts fell outside the notification was upheld. Case-Laws Central Excise Wed, 09 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41605