https://www.taxtmi.com/caselaws?id=86450 An exemption notification under Rule 8 applied to parts manufactured in a factory and used there for repairing old transformers, because the goods fell within the notified category of factory-made goods intended for in-factory use. Excise duty was therefore not chargeable on such parts. The document also states that duty-paid parts purchased from the market could not be subjected to excise duty again merely because they were used in the repair process, so no second levy arose on those items. en-us Thu, 08 May 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86450 An exemption notification under Rule 8 applied to parts manufactured in a factory and used there for repairing old transformers, because the goods fell within the notified category of factory-made goods intended for in-factory use. Excise duty was therefore not chargeable on such parts. The document also states that duty-paid parts purchased from the market could not be subjected to excise duty again merely because they were used in the repair process, so no second levy arose on those items. Case-Laws Central Excise Thu, 08 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86450