https://www.taxtmi.com/caselaws?id=106511 Capital goods manufactured by an assessee during setting up of a cement plant and used within the same premises were treated as eligible for exemption under Notification No. 67/95-C.E. The applicable test was whether the premises qualified as a "factory" under Section 2(e) of the Central Excise Act; once excisable goods were being manufactured there, that requirement was satisfied. Because the goods were manufactured and used within the same factory premises, the notification conditions were met. The interpretation was also consistent with the assessee's earlier case, and the denial of exemption was held unsustainable. en-us Wed, 11 Sep 2002 00:00:00 +0530 Wed, 14 Mar 2012 15:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106511 Capital goods manufactured by an assessee during setting up of a cement plant and used within the same premises were treated as eligible for exemption under Notification No. 67/95-C.E. The applicable test was whether the premises qualified as a "factory" under Section 2(e) of the Central Excise Act; once excisable goods were being manufactured there, that requirement was satisfied. Because the goods were manufactured and used within the same factory premises, the notification conditions were met. The interpretation was also consistent with the assessee's earlier case, and the denial of exemption was held unsustainable. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106511