https://www.taxtmi.com/caselaws?id=74917 Notification No. 118/75-C.E. exempted goods manufactured in a factory and intended for use in the same factory, but excluded complete machinery meant for producing or processing goods. A fibre recovery plant used only to extract fibre particles from effluent water for re-use did not bring into existence a new and distinct article, and the recovered fibre and waste water were not shown to be goods in the excise sense. The plant was therefore not complete machinery for producing or processing goods within the exclusion clause, and the assessee remained entitled to the exemption. en-us Tue, 02 May 1989 00:00:00 +0530 Mon, 13 Jun 2011 13:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74917 Notification No. 118/75-C.E. exempted goods manufactured in a factory and intended for use in the same factory, but excluded complete machinery meant for producing or processing goods. A fibre recovery plant used only to extract fibre particles from effluent water for re-use did not bring into existence a new and distinct article, and the recovered fibre and waste water were not shown to be goods in the excise sense. The plant was therefore not complete machinery for producing or processing goods within the exclusion clause, and the assessee remained entitled to the exemption. Case-Laws Central Excise Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74917