https://www.taxtmi.com/caselaws?id=97399 Steam manufactured in boilers installed on land excluded from the sugar mills' approved factory plans did not qualify for exemption under Notification No. 118/75-C.E. because the goods were not produced within the factory premises of the sugar mills. The exemption applied only where manufacture occurred in a factory and the goods were intended for use in that factory or another factory of the same manufacturer. The exclusion of the land from the licensed and declared factory area showed that the boiler site was outside the factory premises, and the fact that the steam was supplied to the sugar mills was not sufficient to satisfy the notification. en-us Wed, 04 Sep 1991 00:00:00 +0530 Mon, 16 Jan 2012 15:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97399 Steam manufactured in boilers installed on land excluded from the sugar mills' approved factory plans did not qualify for exemption under Notification No. 118/75-C.E. because the goods were not produced within the factory premises of the sugar mills. The exemption applied only where manufacture occurred in a factory and the goods were intended for use in that factory or another factory of the same manufacturer. The exclusion of the land from the licensed and declared factory area showed that the boiler site was outside the factory premises, and the fact that the steam was supplied to the sugar mills was not sufficient to satisfy the notification. Case-Laws Central Excise Wed, 04 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97399