https://www.taxtmi.com/caselaws?id=83643 An exemption notification defining "factory" to include any premises where goods are manufactured or stored extended to a milk chilling centre used to store milk before transfer to the manufacturing unit. Because the notification's definition was wider than the general statutory definition and specifically covered storage connected with manufacture, the separate chilling centre was treated as part of the manufacturing arrangement. The refrigeration compressor therefore qualified for concessional excise duty, and the Revenue's challenge failed. en-us Mon, 24 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83643 An exemption notification defining "factory" to include any premises where goods are manufactured or stored extended to a milk chilling centre used to store milk before transfer to the manufacturing unit. Because the notification's definition was wider than the general statutory definition and specifically covered storage connected with manufacture, the separate chilling centre was treated as part of the manufacturing arrangement. The refrigeration compressor therefore qualified for concessional excise duty, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 24 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83643