1998 (11) TMI 208 - AT - Central Excise

Summary

The appeal addressed the availability of exemption under Notification No. 61/86 for steel seats designed for automobiles but used in cranes. The Revenue initially denied the benefit, arguing that cranes are not automobiles. However, based on a previous decision, the tribunal ruled in favor of the appellant, stating that the steel seats are eligible for exemption under the notification. The impugned order was set aside, and the appeal was allowed.