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of <h1>Exemption from excise duty for goods manufactured in workshops for internal factory use under Notification No. 281/86-C.E.</h1> Notification No. 281/86-C.E., dated April 24, 1986, issued under the Central Excise Rules, 1944, exempts all excisable goods manufactured in a workshop within a factory from excise duty. This exemption applies when the goods are intended for use in the same factory or another factory of the same manufacturer for machinery repairs or maintenance. If the goods are used in a different factory of the same manufacturer, the exemption is subject to compliance with the procedure outlined in Chapter X of the Central Excise Rules, 1944.
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