https://www.taxtmi.com/caselaws?id=91034 Copper launders, cooling elements and moulds manufactured in a factory workshop and used within the same factory qualified for exemption under Notification No. 281/86-CE because they were used for repairs or maintenance of machinery installed there. The applicable principle was that machinery is not limited to a single isolated machine, but includes an integrated functional assembly of parts and components. On that basis, the goods were treated as parts used to maintain the furnace's temperature-controlled functioning, so the exemption was available and the denial of benefit under the notification was set aside. en-us Tue, 01 Jun 1999 00:00:00 +0530 Thu, 13 Oct 2011 14:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91034 Copper launders, cooling elements and moulds manufactured in a factory workshop and used within the same factory qualified for exemption under Notification No. 281/86-CE because they were used for repairs or maintenance of machinery installed there. The applicable principle was that machinery is not limited to a single isolated machine, but includes an integrated functional assembly of parts and components. On that basis, the goods were treated as parts used to maintain the furnace's temperature-controlled functioning, so the exemption was available and the denial of benefit under the notification was set aside. Case-Laws Central Excise Tue, 01 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91034