https://www.taxtmi.com/caselaws?id=94420 Notification No. 281/86-C.E. exempted excisable goods made in a factory workshop only when they were intended for repair or maintenance of machinery installed in that factory or another factory of the same manufacturer. The Tribunal applied strict construction of the exemption and held that locomotives, wagons, rolling stock and similar moving transport equipment are not machinery installed in a factory. It distinguished broader definitions of "plant" under income-tax decisions as inapplicable to the notification and the Central Excise Act. On that basis, parts manufactured for such equipment did not qualify for the exemption and the claim failed. en-us Tue, 08 Jun 1999 00:00:00 +0530 Tue, 22 Nov 2011 13:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94420 Notification No. 281/86-C.E. exempted excisable goods made in a factory workshop only when they were intended for repair or maintenance of machinery installed in that factory or another factory of the same manufacturer. The Tribunal applied strict construction of the exemption and held that locomotives, wagons, rolling stock and similar moving transport equipment are not machinery installed in a factory. It distinguished broader definitions of "plant" under income-tax decisions as inapplicable to the notification and the Central Excise Act. On that basis, parts manufactured for such equipment did not qualify for the exemption and the claim failed. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94420