https://www.taxtmi.com/caselaws?id=32788 SC held that the phrase "same factory" in exemption notification No.4/2006-CE means the factory where the goods are actually used for manufacturing, not that the goods themselves must have been manufactured there. Literal reading producing absurdity is avoided; imports need not be manufactured in the same factory to qualify. There is no requirement in Section 3(1) that production occur in the factory owning the goods. Applying this interpretation, the exemption applies and the appeals are dismissed. en-us Thu, 12 Feb 2009 00:00:00 +0530 Fri, 05 Sep 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32788 SC held that the phrase "same factory" in exemption notification No.4/2006-CE means the factory where the goods are actually used for manufacturing, not that the goods themselves must have been manufactured there. Literal reading producing absurdity is avoided; imports need not be manufactured in the same factory to qualify. There is no requirement in Section 3(1) that production occur in the factory owning the goods. Applying this interpretation, the exemption applies and the appeals are dismissed. Case-Laws Central Excise Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32788