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2011 (1) TMI 532 - AT - Central ExciseClassification of spare parts - Since, the spare parts have been purchased by the respondent from the open market and no manufacturing activity has been taken on these spare parts - These spare parts have been cleared along with the machinery after discharging duty liability also, although the duty was not leviable on these spare parts because the respondent have not availed Modvat credit on these spare parts - When a product has not been manufactured by an assessee, duty liability does not arise as per Section 3 of the Central Excise Act, 1944 - Hence, the issue of classification of the impugned spare parts does not arise at all - Decided in favour of assessee.
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