https://www.taxtmi.com/caselaws?id=92382 Gauges manufactured and used within the factory to check and ensure conformity of final products were treated as apparatus or tools used for producing or processing goods in relation to manufacture. The exclusion in Notification No. 217/86-C.E. was held to cover not only items that change the substance of goods, but also equipment used to control or modify the production process. On that basis, the gauges fell within the excluded category and were not eligible for the notification's benefit. en-us Mon, 02 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 12:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92382 Gauges manufactured and used within the factory to check and ensure conformity of final products were treated as apparatus or tools used for producing or processing goods in relation to manufacture. The exclusion in Notification No. 217/86-C.E. was held to cover not only items that change the substance of goods, but also equipment used to control or modify the production process. On that basis, the gauges fell within the excluded category and were not eligible for the notification's benefit. Case-Laws Central Excise Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92382