https://www.taxtmi.com/caselaws?id=104481 Exemption under Notification No. 217/86-C.E. was not finally determined, because the Tribunal set aside the impugned order and remanded the matter for reconsideration in the light of the Larger Bench ruling in Surya Roshni Ltd., with an opportunity of hearing to the assessee. Exemption under Notification No. 281/86 was held available only where goods are produced in a workshop situated within a factory and used for repairs or maintenance of machinery installed there; on the facts stated, that use was not established, so the benefit was denied. en-us Wed, 11 Apr 2001 00:00:00 +0530 Wed, 29 Feb 2012 12:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104481 Exemption under Notification No. 217/86-C.E. was not finally determined, because the Tribunal set aside the impugned order and remanded the matter for reconsideration in the light of the Larger Bench ruling in Surya Roshni Ltd., with an opportunity of hearing to the assessee. Exemption under Notification No. 281/86 was held available only where goods are produced in a workshop situated within a factory and used for repairs or maintenance of machinery installed there; on the facts stated, that use was not established, so the benefit was denied. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104481