https://www.taxtmi.com/caselaws?id=125784 Exemption under Notification No. 65/95-C.E. depended on affirmative findings that the goods were manufactured in a workshop within the factory and were used for repair and maintenance. Because the appellate authority did not record clear findings on the place of manufacture or the required end use, the applicability of the conditional exemption could not be properly examined. The matter was therefore remitted for fresh adjudication with a speaking order after hearing both sides. en-us Tue, 13 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 11:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125784 Exemption under Notification No. 65/95-C.E. depended on affirmative findings that the goods were manufactured in a workshop within the factory and were used for repair and maintenance. Because the appellate authority did not record clear findings on the place of manufacture or the required end use, the applicability of the conditional exemption could not be properly examined. The matter was therefore remitted for fresh adjudication with a speaking order after hearing both sides. Case-Laws Central Excise Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125784