Excise exemption for in factory workshop goods allows duty relief when used for machinery repairs, subject to Chapter X procedure. The notification exempts all excisable goods manufactured in a workshop within a factory from the whole of excise duty when intended for use in that factory or any other factory of the same manufacturer for repairs or maintenance of machinery; use in a different manufacturer's factory is exempt only subject to compliance with the procedure in Chapter X of the Central Excise Rules, 1944.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for in factory workshop goods allows duty relief when used for machinery repairs, subject to Chapter X procedure.
The notification exempts all excisable goods manufactured in a workshop within a factory from the whole of excise duty when intended for use in that factory or any other factory of the same manufacturer for repairs or maintenance of machinery; use in a different manufacturer's factory is exempt only subject to compliance with the procedure in Chapter X of the Central Excise Rules, 1944.
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