https://www.taxtmi.com/caselaws?id=73582 Room air conditioners installed in the instrument workshop and pump maintenance section of a factory were treated as eligible for concessional excise duty under Notification No. 56/78 because "factory" was read broadly to include areas used for activities directly or indirectly connected with manufacture, including incidental and ancillary processes. Where the assessee disclosed the intended use and location, obtained permission under the prescribed procedure, and installed the equipment in the approved locations, no misdeclaration or breach of Rule 192 was made out. On that basis, the differential duty demand under Rule 196 was unsustainable and the concession remained available to the assessee. en-us Mon, 29 Feb 1988 00:00:00 +0530 Thu, 02 Jun 2011 10:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73582 Room air conditioners installed in the instrument workshop and pump maintenance section of a factory were treated as eligible for concessional excise duty under Notification No. 56/78 because "factory" was read broadly to include areas used for activities directly or indirectly connected with manufacture, including incidental and ancillary processes. Where the assessee disclosed the intended use and location, obtained permission under the prescribed procedure, and installed the equipment in the approved locations, no misdeclaration or breach of Rule 192 was made out. On that basis, the differential duty demand under Rule 196 was unsustainable and the concession remained available to the assessee. Case-Laws Central Excise Mon, 29 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73582