https://www.taxtmi.com/caselaws?id=52362 Automobile seats are not treated as furniture for the claimed exemption under Notification No. 80/90-C.E., so the exemption on that footing is unavailable. An assessee may choose to pay duty and take Modvat credit instead of relying on an exemption notification, and that election remains legally permissible where the settled position applies. Captive consumption exemption under Notification No. 217/86-C.E., as amended, is available for intermediate products used in manufacturing automobile seats where the notification conditions are satisfied on the facts. en-us Thu, 13 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 13:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52362 Automobile seats are not treated as furniture for the claimed exemption under Notification No. 80/90-C.E., so the exemption on that footing is unavailable. An assessee may choose to pay duty and take Modvat credit instead of relying on an exemption notification, and that election remains legally permissible where the settled position applies. Captive consumption exemption under Notification No. 217/86-C.E., as amended, is available for intermediate products used in manufacturing automobile seats where the notification conditions are satisfied on the facts. Case-Laws Central Excise Thu, 13 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52362