Workshop-made refractory bricks qualify for exemption when used within the manufacturer's factory complex under the notification.

Refractory bricks manufactured in a workshop within the assessee's factory and used for maintenance of furnaces in the same factory or another factory of the same manufacturer were covered by Notification No. 281/86-C.E. The notification applied to excisable goods made in a workshop within a factory for use in the same factory or in another factory of the manufacturer, and it did not draw any distinction between classes of excisable goods. The term "workshop" was not confined to a small tool room, and the fact that the workshop formed part of the manufacturer's factory complex was sufficient. The bricks were therefore eligible for exemption and the Revenue's objection failed.

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Issues: Whether refractory bricks manufactured in a workshop within the assessee's factory and used for maintenance of furnaces in the assessee's factory or another factory of the same manufacturer were entitled to exemption under Notification No. 281/86-C.E.

Analysis: The notification applied to excisable goods manufactured in a workshop within a factory for use in the same factory or in another factory of the manufacturer. No distinction was created between different kinds of excisable goods. The assessee's Katni Refractory Works belonged to it, and the expression "workshop" could not be narrowly confined to a small tool room. The Tribunal also followed its earlier decision on the same notification, which treated the location and character of the workshop as immaterial so long as the goods were manufactured within a workshop in the factory complex.

Conclusion: The refractory bricks were eligible for exemption under Notification No. 281/86-C.E., and the Revenue's objection was rejected.

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