Claim of exemption for Parts of Electric Motors cleared to ...
Exemption Denied for Motor Parts Used as Railway Spares; Not Covered Under Notification No. 67/86.
February 15, 2019
Case Laws Central Excise AT
Claim of exemption for Parts of Electric Motors cleared to various zones of the Railways for use as spare parts - the benefit of N/N. 67/86 will not be available in asmuchas the benefit can be extended only to parts which are used in the factory of production as component parts.
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