https://www.taxtmi.com/caselaws?id=92701 Captively manufactured glass funnels and guides used in the spinning department to replace broken machine parts fell within the scope of Notification No. 281/86 dated 24-4-1986. Repair and maintenance was treated as covering not only direct repair of parts in use, but also replacement of worn or broken parts with goods made in the factory for that purpose. Applying the same reasoning as an earlier Tribunal decision on identical goods, the exemption was held admissible and the claim succeeded in favour of the assessee. en-us Mon, 19 Jul 1999 00:00:00 +0530 Fri, 04 Nov 2011 14:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92701 Captively manufactured glass funnels and guides used in the spinning department to replace broken machine parts fell within the scope of Notification No. 281/86 dated 24-4-1986. Repair and maintenance was treated as covering not only direct repair of parts in use, but also replacement of worn or broken parts with goods made in the factory for that purpose. Applying the same reasoning as an earlier Tribunal decision on identical goods, the exemption was held admissible and the claim succeeded in favour of the assessee. Case-Laws Central Excise Mon, 19 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92701