https://www.taxtmi.com/caselaws?id=81395 The Tribunal upheld the Collector (Appeals) order, ruling that the dry-dock, along with workshop sections, constituted the factory premises. Therefore, goods used in the dry-dock were eligible for exemption under Notification No. 118/75. The appeal by the Collector of Central Excise was rejected, affirming that the workshop and dry-dock complex should be considered part of the factory premises for exemption purposes. en-us Thu, 27 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 13:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81395 The Tribunal upheld the Collector (Appeals) order, ruling that the dry-dock, along with workshop sections, constituted the factory premises. Therefore, goods used in the dry-dock were eligible for exemption under Notification No. 118/75. The appeal by the Collector of Central Excise was rejected, affirming that the workshop and dry-dock complex should be considered part of the factory premises for exemption purposes. Case-Laws Central Excise Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81395