https://www.taxtmi.com/caselaws?id=50314 Roofing structure fabricated for digester tanks was treated as only a machinery part, not a complete bio-gas plant or bio-gas engine under Notification No. 205/88-C.E. The assessee's own classification under Heading 8485 supported the view that the goods were parts and not the exempted plant itself. The alternative claim for exemption as parts consumed within the factory also failed because the parts were not consumed within the factory of production, and erection of the digester at site did not meet that condition. The exemption was therefore not available, and the benefit granted below was set aside. en-us Fri, 08 Sep 2000 00:00:00 +0530 Sat, 21 Aug 2010 10:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50314 Roofing structure fabricated for digester tanks was treated as only a machinery part, not a complete bio-gas plant or bio-gas engine under Notification No. 205/88-C.E. The assessee's own classification under Heading 8485 supported the view that the goods were parts and not the exempted plant itself. The alternative claim for exemption as parts consumed within the factory also failed because the parts were not consumed within the factory of production, and erection of the digester at site did not meet that condition. The exemption was therefore not available, and the benefit granted below was set aside. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50314