https://www.taxtmi.com/caselaws?id=80113 Air-conditioners installed in a fuel injection pump test room within a factory qualified for exemption under Notification No. 56/78 because the room was used for calibration, rigorous testing, resetting and setting up of pumps as part of the manufacturing process. Those operations were incidental and ancillary to completion of the finished product, and the air-conditioning was required for that work within factory premises. The exemption could not be denied on the footing that the test room was unconnected with manufacturing, and the concession was held admissible. en-us Mon, 20 Apr 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80113 Air-conditioners installed in a fuel injection pump test room within a factory qualified for exemption under Notification No. 56/78 because the room was used for calibration, rigorous testing, resetting and setting up of pumps as part of the manufacturing process. Those operations were incidental and ancillary to completion of the finished product, and the air-conditioning was required for that work within factory premises. The exemption could not be denied on the footing that the test room was unconnected with manufacturing, and the concession was held admissible. Case-Laws Central Excise Mon, 20 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80113