https://www.taxtmi.com/caselaws?id=49988 Central excise exemptions for nozzles and nozzle holders were unavailable under Notification No. 217/85-C.E. because those goods were specifically excluded and the required factual basis for captive use in another factory was absent. Notification No. 75/86-C.E. applied to parts and accessories of motor vehicles, tractors and trailers and did not extend to components used in non-vehicular I.C. engines. Its proviso imposed an intended-use condition but could not enlarge the notification's substantive scope or override an express exclusion. The stated outcome denied both claimed exemptions, upheld the Revenue's challenge on the first issue, and rejected the assessee's cross-objection. en-us Mon, 24 Apr 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49988 Central excise exemptions for nozzles and nozzle holders were unavailable under Notification No. 217/85-C.E. because those goods were specifically excluded and the required factual basis for captive use in another factory was absent. Notification No. 75/86-C.E. applied to parts and accessories of motor vehicles, tractors and trailers and did not extend to components used in non-vehicular I.C. engines. Its proviso imposed an intended-use condition but could not enlarge the notification's substantive scope or override an express exclusion. The stated outcome denied both claimed exemptions, upheld the Revenue's challenge on the first issue, and rejected the assessee's cross-objection. Case-Laws Central Excise Mon, 24 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49988