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2019 (2) TMI 744 - AT - Central ExciseParts of Electric Motors cleared to various zones of the Railways for use as spare parts - benefit of N/N. 67/86-CE dated 10/02/1986 - Department was of the view that the appellant will not be entitled to the benefit of this Notification, in respect of the parts of Electric Motors cleared to various zones of the Railways for use as spare parts - Held that:- In respect of the parts of motors cleared outside the appellant’s factory for use in various zones of the Railways, we are of the view that 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. The Adjudicating Authority is directed to quantify the demand, if any, which survives within the normal time limit in respect of SCN dt. 03/08/1992 - Penalty set aside - appeal allowed in part.
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