https://www.taxtmi.com/caselaws?id=90935 Notification No. 118/75 exempted specified goods manufactured for use within the manufacturer's factory or another factory of the same manufacturer, but excluded complete machinery intended for producing or processing goods. Equipment performing essential processing functions in a gas manufacturing system falls within that exclusion, even where no individual item independently produces the final product. The exemption therefore does not apply to such machinery, because its role in an essential production or processing stage is sufficient to classify it as complete machinery under the proviso. 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 specified goods manufactured for use within the manufacturer's factory or another factory of the same manufacturer, but excluded complete machinery intended for producing or processing goods. Equipment performing essential processing functions in a gas manufacturing system falls within that exclusion, even where no individual item independently produces the final product. The exemption therefore does not apply to such machinery, because its role in an essential production or processing stage is sufficient to classify it as complete machinery under the proviso. Case-Laws Central Excise Tue, 06 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90935