https://www.taxtmi.com/caselaws?id=89252 The exemption under Notification No. 281/86 applied only to excisable goods manufactured in a workshop within a factory and intended for use in repairing or maintaining machinery installed there. The Tribunal interpreted "installed" in its ordinary sense as set up, fixed or placed in position for service or use, and held that locomotives, rolling stock, wagons and bogies are moving items, not machinery installed in the factory. The notification was confined to machinery installed in the factory, not merely machinery used there. The goods therefore did not qualify for the exemption, and the claim was rejected. en-us Fri, 27 Mar 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89252 The exemption under Notification No. 281/86 applied only to excisable goods manufactured in a workshop within a factory and intended for use in repairing or maintaining machinery installed there. The Tribunal interpreted "installed" in its ordinary sense as set up, fixed or placed in position for service or use, and held that locomotives, rolling stock, wagons and bogies are moving items, not machinery installed in the factory. The notification was confined to machinery installed in the factory, not merely machinery used there. The goods therefore did not qualify for the exemption, and the claim was rejected. Case-Laws Central Excise Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89252