https://www.taxtmi.com/caselaws?id=109710 Exemption under Notification No. 281/86 depended on goods being manufactured in a factory workshop and intended for use in the factory. Because the record showed that part of the goods was also cleared for sale outside the factory, the condition of exclusive in-factory use was not met. The exemption was therefore unavailable for goods manufactured in the workshop and used in connection with kiln repairs. en-us Tue, 31 Mar 1998 00:00:00 +0530 Wed, 11 Apr 2012 14:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109710 Exemption under Notification No. 281/86 depended on goods being manufactured in a factory workshop and intended for use in the factory. Because the record showed that part of the goods was also cleared for sale outside the factory, the condition of exclusive in-factory use was not met. The exemption was therefore unavailable for goods manufactured in the workshop and used in connection with kiln repairs. Case-Laws Central Excise Tue, 31 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109710