https://www.taxtmi.com/caselaws?id=93649 Notification No. 281/86 applied only to excisable goods manufactured in a workshop within a factory and intended for use in the same factory or another factory of the same manufacturer for repair or maintenance of installed machinery. Moulds and moulding equipment supplied to another unit for manufacturing glass and glassware did not meet that condition, and the maker's unit was itself a full-fledged factory rather than a repair workshop; the exemption was therefore unavailable, and the duty demand and penalty were upheld. en-us Tue, 20 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93649 Notification No. 281/86 applied only to excisable goods manufactured in a workshop within a factory and intended for use in the same factory or another factory of the same manufacturer for repair or maintenance of installed machinery. Moulds and moulding equipment supplied to another unit for manufacturing glass and glassware did not meet that condition, and the maker's unit was itself a full-fledged factory rather than a repair workshop; the exemption was therefore unavailable, and the duty demand and penalty were upheld. Case-Laws Central Excise Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93649