https://www.taxtmi.com/caselaws?id=92325 Notification No. 281/86 was held to apply to Runner Mass captively used as a protective lining in a furnace runner assembly, because the item was used for repair and maintenance of the furnace. Regular periodic replacement did not exclude it from the scope of maintenance. The exemption for excisable goods manufactured in the factory and used for repair or maintenance was therefore available, and the benefit of the notification was held admissible to the assessee. en-us Wed, 03 Nov 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92325 Notification No. 281/86 was held to apply to Runner Mass captively used as a protective lining in a furnace runner assembly, because the item was used for repair and maintenance of the furnace. Regular periodic replacement did not exclude it from the scope of maintenance. The exemption for excisable goods manufactured in the factory and used for repair or maintenance was therefore available, and the benefit of the notification was held admissible to the assessee. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92325