https://www.taxtmi.com/caselaws?id=90106 Goods used to manufacture refractory bricks, which were then used for repair and maintenance of a furnace, were held to fall within Notification No. 281/86-C.E. The notification was interpreted broadly enough to cover ultimate use in repair and maintenance through an intermediate product, because it did not require direct use of the goods in the furnace itself. On that basis, the exemption was available and the departmental challenge failed. en-us Tue, 26 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 14:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90106 Goods used to manufacture refractory bricks, which were then used for repair and maintenance of a furnace, were held to fall within Notification No. 281/86-C.E. The notification was interpreted broadly enough to cover ultimate use in repair and maintenance through an intermediate product, because it did not require direct use of the goods in the furnace itself. On that basis, the exemption was available and the departmental challenge failed. Case-Laws Central Excise Tue, 26 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90106