https://www.taxtmi.com/caselaws?id=85920 Machined rolls manufactured in the factory for captive use as replacement parts were treated as excisable goods, but not as complete machinery. On that basis, the captive-use exemption under Notification No. 118/75-C.E. was available because the exclusion for complete machinery did not apply. For the later period, Notification No. 281/86-C.E. covered goods manufactured within a factory and used there for repair or maintenance, and the retrospective exemption scheme required the notification to operate from the deemed effective date. The same goods therefore fell within the later exemption as well. en-us Mon, 09 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 10:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85920 Machined rolls manufactured in the factory for captive use as replacement parts were treated as excisable goods, but not as complete machinery. On that basis, the captive-use exemption under Notification No. 118/75-C.E. was available because the exclusion for complete machinery did not apply. For the later period, Notification No. 281/86-C.E. covered goods manufactured within a factory and used there for repair or maintenance, and the retrospective exemption scheme required the notification to operate from the deemed effective date. The same goods therefore fell within the later exemption as well. Case-Laws Central Excise Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85920