https://www.taxtmi.com/caselaws?id=54277 An exemption for a turbine applied where the goods cleared under the customer contract were the turbine generator and associated equipment, not a detachable part of the turbine. On the accepted factual position, the factory removals constituted the turbine assembly itself. Since the relevant exemption entry covered a turbine and not parts of a turbine, the benefit was available to the respondents. The Revenue's challenge therefore failed. en-us Thu, 09 Jun 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54277 An exemption for a turbine applied where the goods cleared under the customer contract were the turbine generator and associated equipment, not a detachable part of the turbine. On the accepted factual position, the factory removals constituted the turbine assembly itself. Since the relevant exemption entry covered a turbine and not parts of a turbine, the benefit was available to the respondents. The Revenue's challenge therefore failed. Case-Laws Central Excise Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54277