https://www.taxtmi.com/caselaws?id=544 Notification No. 281/86-Central Excises extended exemption to excisable goods manufactured in a workshop within a factory for use in repairing or maintaining machinery installed in that factory or another factory of the same manufacturer. The decisive issue was whether locomotives and rolling stock placed on rails within factory premises could qualify as machinery installed. The expression "installed" was read to mean positioned or put in place for use, not necessarily fixed to the earth, and the view that Chapter 86 goods could never be machinery was rejected as too narrow. On that construction, locomotives and rolling stock were treated as machinery installed, and the spare parts used for their repair and maintenance fell within the exemption. en-us Wed, 22 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=544 Notification No. 281/86-Central Excises extended exemption to excisable goods manufactured in a workshop within a factory for use in repairing or maintaining machinery installed in that factory or another factory of the same manufacturer. The decisive issue was whether locomotives and rolling stock placed on rails within factory premises could qualify as machinery installed. The expression "installed" was read to mean positioned or put in place for use, not necessarily fixed to the earth, and the view that Chapter 86 goods could never be machinery was rejected as too narrow. On that construction, locomotives and rolling stock were treated as machinery installed, and the spare parts used for their repair and maintenance fell within the exemption. Case-Laws Central Excise Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=544