https://www.taxtmi.com/caselaws?id=113641 An exemption notification covering excisable goods manufactured in a factory workshop and used in the same factory for repairs or maintenance of machinery was applied according to its plain terms, and the scope of "maintenance" was treated broadly enough to include goods used for proper working of the machinery; the Revenue's objection failed. The retrospective exemption law was then applied to deem Notification No. 281/86-C.E. effective from 1-3-1986, because it fell within the statutory scheme for notifications issued between 3-3-1986 and 8-8-1986. The exemption was therefore upheld and the assessee obtained retrospective benefit from 1-3-1986. en-us Wed, 18 Mar 1998 00:00:00 +0530 Mon, 07 May 2012 13:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113641 An exemption notification covering excisable goods manufactured in a factory workshop and used in the same factory for repairs or maintenance of machinery was applied according to its plain terms, and the scope of "maintenance" was treated broadly enough to include goods used for proper working of the machinery; the Revenue's objection failed. The retrospective exemption law was then applied to deem Notification No. 281/86-C.E. effective from 1-3-1986, because it fell within the statutory scheme for notifications issued between 3-3-1986 and 8-8-1986. The exemption was therefore upheld and the assessee obtained retrospective benefit from 1-3-1986. Case-Laws Central Excise Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113641