https://www.taxtmi.com/caselaws?id=93362 An exemption notification that adopts the Factories Act meaning of "factory" required excise authorities to accept certificates issued by the competent authority under that Act. On that basis, the unit and related units were treated as outside the statutory definition of factory, and workers engaged only in repairing work were not counted as workers. In the absence of tangible contrary evidence, the departmental demand based on alleged factory status could not be sustained, and the extended-period demand failed because the notification benefit applied. en-us Fri, 03 Dec 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93362 An exemption notification that adopts the Factories Act meaning of "factory" required excise authorities to accept certificates issued by the competent authority under that Act. On that basis, the unit and related units were treated as outside the statutory definition of factory, and workers engaged only in repairing work were not counted as workers. In the absence of tangible contrary evidence, the departmental demand based on alleged factory status could not be sustained, and the extended-period demand failed because the notification benefit applied. Case-Laws Central Excise Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93362