https://www.taxtmi.com/caselaws?id=98720 Refractory bricks manufactured within a factory and used captively for repair and maintenance of machinery were treated as eligible for exemption under Notification No. 281/86-C.E. The Tribunal held that the notification did not require a separately identified workshop, and manufacture at some place within the factory for the specified maintenance purpose was sufficient. Applying earlier Tribunal decisions, it followed the view favourable to assessees and held that denial of the exemption was unsustainable. en-us Fri, 15 May 1998 00:00:00 +0530 Sat, 21 Jan 2012 17:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98720 Refractory bricks manufactured within a factory and used captively for repair and maintenance of machinery were treated as eligible for exemption under Notification No. 281/86-C.E. The Tribunal held that the notification did not require a separately identified workshop, and manufacture at some place within the factory for the specified maintenance purpose was sufficient. Applying earlier Tribunal decisions, it followed the view favourable to assessees and held that denial of the exemption was unsustainable. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98720