https://www.taxtmi.com/caselaws?id=92763 Notification No. 281/86 was applied to goods manufactured in a machine shop used for repair and maintenance work within factory premises, on the basis that the workshop formed part of the factory's internal setup. The Tribunal accepted that machining and repair activities carried on inside the plant for repair and maintenance purposes fell within the notification, and it treated prior decisions on the same issue as directly applicable. The benefit of the exemption was therefore available, and the denial of exemption was unsustainable. en-us Mon, 11 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92763 Notification No. 281/86 was applied to goods manufactured in a machine shop used for repair and maintenance work within factory premises, on the basis that the workshop formed part of the factory's internal setup. The Tribunal accepted that machining and repair activities carried on inside the plant for repair and maintenance purposes fell within the notification, and it treated prior decisions on the same issue as directly applicable. The benefit of the exemption was therefore available, and the denial of exemption was unsustainable. Case-Laws Central Excise Mon, 11 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92763