https://www.taxtmi.com/caselaws?id=72727 Item 68 goods were exempt under Notification No. 58/75 only when used as intermediate goods or component parts in the same factory of production. Because the fertiliser plant and steel plant were registered as separate factories, and the rich gas, synthesis gas, coke oven gas and nitrogen gas were consumed in a different factory from the one producing them, the statutory condition was not met. The definition of "factory" under section 2(m) of the Factories Act, 1948 governed the notification, and a separate industrial licence did not change that position. The claimed exemption was therefore unavailable and the demands were sustained. en-us Thu, 18 Apr 1985 00:00:00 +0530 Tue, 24 May 2011 16:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72727 Item 68 goods were exempt under Notification No. 58/75 only when used as intermediate goods or component parts in the same factory of production. Because the fertiliser plant and steel plant were registered as separate factories, and the rich gas, synthesis gas, coke oven gas and nitrogen gas were consumed in a different factory from the one producing them, the statutory condition was not met. The definition of "factory" under section 2(m) of the Factories Act, 1948 governed the notification, and a separate industrial licence did not change that position. The claimed exemption was therefore unavailable and the demands were sustained. Case-Laws Central Excise Thu, 18 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72727