1998 (9) TMI 215 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi considered whether parts of I.C. Engine are exempted as parts of motor vehicles under Notification No. 167/79. The appellants were manufacturing motor vehicles and parts, availing exemption under the said notification. The Tribunal ruled in favor of the appellants, stating that parts of I.C. engines used in manufacturing motor vehicles are considered parts of motor vehicles, thus qualifying for the exemption. The appeal was allowed with consequential relief.