https://www.taxtmi.com/caselaws?id=80167 The Appellate Tribunal CEGAT, New Delhi, clarified the interpretation of Notification No. 281/86 for duty exemption on excisable goods manufactured within a factory for repair and maintenance. The Tribunal held that the exemption should be granted based on the plain terms of the notification, emphasizing that the size or type of workshop is not specified, and excisable goods manufactured within a workshop for repair/maintenance are eligible for exemption. The Tribunal highlighted the importance of clear and unambiguous interpretation of taxing statutes and notifications, allowing the appeal and granting the exemption based on the clear intent of the law. en-us Sun, 31 Jul 1988 00:00:00 +0530 Wed, 15 Jun 2011 11:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80167 The Appellate Tribunal CEGAT, New Delhi, clarified the interpretation of Notification No. 281/86 for duty exemption on excisable goods manufactured within a factory for repair and maintenance. The Tribunal held that the exemption should be granted based on the plain terms of the notification, emphasizing that the size or type of workshop is not specified, and excisable goods manufactured within a workshop for repair/maintenance are eligible for exemption. The Tribunal highlighted the importance of clear and unambiguous interpretation of taxing statutes and notifications, allowing the appeal and granting the exemption based on the clear intent of the law. Case-Laws Central Excise Sun, 31 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80167