https://www.taxtmi.com/caselaws?id=102945 Notification No. 281/86 exempted excisable goods manufactured in a workshop within the factory and used in the same factory for repair or maintenance. The expression "workshop" had previously been interpreted in the assessee's own case to cover the factory as a whole, rather than a separate tool room or confined area. On that construction, goods made within the factory and used for internal repair or maintenance qualified for the exemption even though they were not produced in a separate workshop in the strict sense. The exemption was therefore available to the assessee, and the denial of relief could not rest on a narrow reading of "workshop." en-us Fri, 08 Jan 1999 00:00:00 +0530 Fri, 17 Feb 2012 11:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102945 Notification No. 281/86 exempted excisable goods manufactured in a workshop within the factory and used in the same factory for repair or maintenance. The expression "workshop" had previously been interpreted in the assessee's own case to cover the factory as a whole, rather than a separate tool room or confined area. On that construction, goods made within the factory and used for internal repair or maintenance qualified for the exemption even though they were not produced in a separate workshop in the strict sense. The exemption was therefore available to the assessee, and the denial of relief could not rest on a narrow reading of "workshop." Case-Laws Central Excise Fri, 08 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102945