https://www.taxtmi.com/caselaws?id=82951 Notification No. 217/86-C.E. exempted inputs used within the factory in or in relation to manufacture, but its Explanation excluded machines, machinery, plant, equipment, apparatus, tools and appliances used for producing or processing goods or for bringing about change in a substance. The majority applied a broad reading of "in relation to" and "manufacture" and treated gauges, templates and material handling equipment as integrally connected with production, bringing them within the exclusion. The concurring third member required direct use in producing, processing or changing a substance and considered that not established for the items in question. By majority, the goods were found ineligible for exemption. en-us Tue, 16 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 13:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82951 Notification No. 217/86-C.E. exempted inputs used within the factory in or in relation to manufacture, but its Explanation excluded machines, machinery, plant, equipment, apparatus, tools and appliances used for producing or processing goods or for bringing about change in a substance. The majority applied a broad reading of "in relation to" and "manufacture" and treated gauges, templates and material handling equipment as integrally connected with production, bringing them within the exclusion. The concurring third member required direct use in producing, processing or changing a substance and considered that not established for the items in question. By majority, the goods were found ineligible for exemption. Case-Laws Central Excise Tue, 16 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82951