https://www.taxtmi.com/caselaws?id=91939 Exemption under Notification No. 281/86-C.E. and Notification No. 64/86-C.E. was unavailable where parts of power driven pumps were manufactured in a workshop and used for repair of tube wells, rather than in the factory of production or in manufacture of the final product; central excise duty was therefore rightly confirmed. On the facts, the redemption fine and penalty were moderated, while the duty liability and denial of exemption remained undisturbed. The document states that exemption notifications do not extend to goods used for repair purposes outside the manufacturing process, although penal consequences may be reduced on equitable facts. en-us Thu, 29 Jul 1999 00:00:00 +0530 Sat, 22 Oct 2011 10:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91939 Exemption under Notification No. 281/86-C.E. and Notification No. 64/86-C.E. was unavailable where parts of power driven pumps were manufactured in a workshop and used for repair of tube wells, rather than in the factory of production or in manufacture of the final product; central excise duty was therefore rightly confirmed. On the facts, the redemption fine and penalty were moderated, while the duty liability and denial of exemption remained undisturbed. The document states that exemption notifications do not extend to goods used for repair purposes outside the manufacturing process, although penal consequences may be reduced on equitable facts. Case-Laws Central Excise Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91939