https://www.taxtmi.com/caselaws?id=96074 Exemption under Notification No. 171/88 for ingot moulds was construed narrowly: the moulds had to be used in the factory of production for manufacture of steel ingots and melted during or after such production. The reference to the "factory of production" was read as the factory where the moulds were produced, not the factory where the ingots were made, and that reading defeated the claim for imported copper mould tubes. Even if the copper component could be treated as part of a mould, the notification's condition was not met on the facts, so the exemption was unavailable and the refund claim failed. en-us Mon, 26 Feb 2001 00:00:00 +0530 Sat, 17 Dec 2011 11:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96074 Exemption under Notification No. 171/88 for ingot moulds was construed narrowly: the moulds had to be used in the factory of production for manufacture of steel ingots and melted during or after such production. The reference to the "factory of production" was read as the factory where the moulds were produced, not the factory where the ingots were made, and that reading defeated the claim for imported copper mould tubes. Even if the copper component could be treated as part of a mould, the notification's condition was not met on the facts, so the exemption was unavailable and the refund claim failed. Case-Laws Central Excise Mon, 26 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96074