https://www.taxtmi.com/caselaws?id=113207 Pipes and fittings fabricated in the customer's factory premises and used for circulation of water within that same factory satisfied the condition in Notification No. 67/95-C.E., because the goods were manufactured in a factory and used within the factory of production. The Tribunal treated the location of manufacture and intra-factory use as decisive, and not any separate factual requirement that the goods be used elsewhere. The exemption was therefore available, the duty demand could not be sustained, and no penalty survived. en-us Tue, 28 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 13:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113207 Pipes and fittings fabricated in the customer's factory premises and used for circulation of water within that same factory satisfied the condition in Notification No. 67/95-C.E., because the goods were manufactured in a factory and used within the factory of production. The Tribunal treated the location of manufacture and intra-factory use as decisive, and not any separate factual requirement that the goods be used elsewhere. The exemption was therefore available, the duty demand could not be sustained, and no penalty survived. Case-Laws Central Excise Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113207