https://www.taxtmi.com/caselaws?id=43226 Exemption under Notification No. 217/86-C.E. and concessional duty under Notification No. 452/86-C.E. operated in distinct fields for wagons and wagon inputs, so availing the former did not amount to taking credit under Rules 56A or 57A. The Calcutta HC held that the marginal note could not override the operative wording of the notification, and that the petitioner had satisfied the exemption conditions. On that basis, the show cause notice proposing classification of incomplete wagons as parts, denial of exemption, and recovery of duty and penalty was unsustainable in law and liable to be quashed, making it unnecessary to decide disputed factual issues on marketability or the precise nature of the incomplete wagons. en-us Mon, 02 Dec 1991 00:00:00 +0530 Wed, 16 Jun 2010 18:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43226 Exemption under Notification No. 217/86-C.E. and concessional duty under Notification No. 452/86-C.E. operated in distinct fields for wagons and wagon inputs, so availing the former did not amount to taking credit under Rules 56A or 57A. The Calcutta HC held that the marginal note could not override the operative wording of the notification, and that the petitioner had satisfied the exemption conditions. On that basis, the show cause notice proposing classification of incomplete wagons as parts, denial of exemption, and recovery of duty and penalty was unsustainable in law and liable to be quashed, making it unnecessary to decide disputed factual issues on marketability or the precise nature of the incomplete wagons. Case-Laws Central Excise Mon, 02 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43226