https://www.taxtmi.com/caselaws?id=46940 The exemption under Notification No. 217/86-C.E. applies only to inputs and excludes machines, machinery, plant, equipment, apparatus, tools and appliances used in manufacture or processing. On the admitted facts, lead sheets qualified as inputs and remained eligible for the notification. Headers, whether attached to lead or aluminium sheets, were not inputs and therefore did not qualify for the exemption. The operative distinction was between the exempt input material and the non-qualifying component used in the manufacturing process. en-us Wed, 24 Mar 2004 00:00:00 +0530 Mon, 28 Apr 2014 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46940 The exemption under Notification No. 217/86-C.E. applies only to inputs and excludes machines, machinery, plant, equipment, apparatus, tools and appliances used in manufacture or processing. On the admitted facts, lead sheets qualified as inputs and remained eligible for the notification. Headers, whether attached to lead or aluminium sheets, were not inputs and therefore did not qualify for the exemption. The operative distinction was between the exempt input material and the non-qualifying component used in the manufacturing process. Case-Laws Central Excise Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46940