https://www.taxtmi.com/caselaws?id=87646 Notification No. 118/75 exempted goods falling under Tariff Item 68 when manufactured in a factory and intended for use in that same factory. The notification did not confine the benefit to goods used only in further manufacture of another product, and no such restriction could be implied where it was not expressly stated. On that construction, the goods were covered by the exemption, the demand was unsustainable, and the appeals succeeded with consequential relief granted to the extent permissible. en-us Fri, 21 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87646 Notification No. 118/75 exempted goods falling under Tariff Item 68 when manufactured in a factory and intended for use in that same factory. The notification did not confine the benefit to goods used only in further manufacture of another product, and no such restriction could be implied where it was not expressly stated. On that construction, the goods were covered by the exemption, the demand was unsustainable, and the appeals succeeded with consequential relief granted to the extent permissible. Case-Laws Central Excise Fri, 21 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87646