https://www.taxtmi.com/caselaws?id=84334 Steel tanks fabricated within a sugar factory and intended for use there as storage tanks for molasses were entitled to exemption under Notification No. 118/75. The notification covered goods under Item 68 manufactured in a factory for use in that factory or in another factory of the same manufacturer, and it did not require the goods to be used as a component in the manufacture of the final product. The proviso excluding complete machinery meant for producing or processing goods did not apply, because the tanks were not machinery and did not themselves participate in manufacture. The denial of exemption was therefore unsustainable. en-us Mon, 31 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84334 Steel tanks fabricated within a sugar factory and intended for use there as storage tanks for molasses were entitled to exemption under Notification No. 118/75. The notification covered goods under Item 68 manufactured in a factory for use in that factory or in another factory of the same manufacturer, and it did not require the goods to be used as a component in the manufacture of the final product. The proviso excluding complete machinery meant for producing or processing goods did not apply, because the tanks were not machinery and did not themselves participate in manufacture. The denial of exemption was therefore unsustainable. Case-Laws Central Excise Mon, 31 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84334