https://www.taxtmi.com/caselaws?id=102280 Notification No. 67/95 was applied to a spray pre-treatment set-up assembled at the customer's factory from purchased components and used there for manufacture. The Tribunal relied on its earlier view that exemption is not denied merely because the goods are used by another person in the factory, provided they are manufactured in a factory and used within the factory of production. On that basis, the set-up was treated as capital goods within the exemption framework, and the duty demand and penalty were set aside. en-us Thu, 01 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 13:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102280 Notification No. 67/95 was applied to a spray pre-treatment set-up assembled at the customer's factory from purchased components and used there for manufacture. The Tribunal relied on its earlier view that exemption is not denied merely because the goods are used by another person in the factory, provided they are manufactured in a factory and used within the factory of production. On that basis, the set-up was treated as capital goods within the exemption framework, and the duty demand and penalty were set aside. Case-Laws Central Excise Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102280