https://www.taxtmi.com/caselaws?id=90030 Grooving of rolling mills was treated as incidental to their upkeep, and replacement of a roller that had outlived its utility was regarded as part of the maintenance and repair of the rolling mills. On that basis, Notification No. 281/86-C.E. was held applicable to the activity, so the duty demand could not survive and the penalty was not justified. The appellant was therefore entitled to the exemption claimed. en-us Thu, 18 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90030 Grooving of rolling mills was treated as incidental to their upkeep, and replacement of a roller that had outlived its utility was regarded as part of the maintenance and repair of the rolling mills. On that basis, Notification No. 281/86-C.E. was held applicable to the activity, so the duty demand could not survive and the penalty was not justified. The appellant was therefore entitled to the exemption claimed. Case-Laws Central Excise Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90030