https://www.taxtmi.com/caselaws?id=90935 Notification No. 118/75 exempted goods manufactured in a factory for use in that factory or another factory of the same manufacturer, but excluded complete machinery meant for producing or processing goods. The article explains that three items used within a gas manufacturing system were treated as complete machinery because each performed an essential stage in the processing cycle. The fact that they did not themselves produce the final product did not remove them from the proviso, since the exclusion applies to machinery used in producing or processing goods. The items were therefore not entitled to the exemption. en-us Tue, 06 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 16:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90935 Notification No. 118/75 exempted goods manufactured in a factory for use in that factory or another factory of the same manufacturer, but excluded complete machinery meant for producing or processing goods. The article explains that three items used within a gas manufacturing system were treated as complete machinery because each performed an essential stage in the processing cycle. The fact that they did not themselves produce the final product did not remove them from the proviso, since the exclusion applies to machinery used in producing or processing goods. The items were therefore not entitled to the exemption. Case-Laws Central Excise Tue, 06 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90935