https://www.taxtmi.com/caselaws?id=45306 The Supreme Court ruled that a spare part, when used to replace a defective component in a machine, qualifies as a component part for excise duty refund claims. The Court agreed with a Larger Bench's interpretation that such replacement parts become integral components of the machine. The previous order was set aside, allowing the appeals with the condition that refunds are granted only if legally permissible, and no costs were awarded. en-us Tue, 02 Nov 1999 00:00:00 +0530 Sat, 14 Dec 2013 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45306 The Supreme Court ruled that a spare part, when used to replace a defective component in a machine, qualifies as a component part for excise duty refund claims. The Court agreed with a Larger Bench's interpretation that such replacement parts become integral components of the machine. The previous order was set aside, allowing the appeals with the condition that refunds are granted only if legally permissible, and no costs were awarded. Case-Laws Customs Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45306