Exemption notification amendment removes 'in any other factory of the same manufacturer', narrowing proviso applicability under central excise. The Central Government amends Notification No. 353/86-C.E. by deleting the words 'in any other factory of the same manufacturer' from the first proviso, thereby narrowing the proviso's application and removing the cross-factory extension of the exemption within the central excise notification framework.
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Provisions expressly mentioned in the judgment/order text.
Exemption notification amendment removes 'in any other factory of the same manufacturer', narrowing proviso applicability under central excise.
The Central Government amends Notification No. 353/86-C.E. by deleting the words "in any other factory of the same manufacturer" from the first proviso, thereby narrowing the proviso's application and removing the cross-factory extension of the exemption within the central excise notification framework.
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