https://www.taxtmi.com/caselaws?id=44546 Goods manufactured in a factory and consumed within that same factory for repairing old transformers fell within the Rule 8 exemption for goods intended for use in the factory, so no excise duty was payable on the self-manufactured parts. Parts purchased from the market on which excise duty had already been paid could not be subjected to duty again merely because they were later used for the same repairing activity, so no second levy was permissible. The levy on the transformer repair parts was therefore set aside to the extent indicated. en-us Sun, 08 May 1977 00:00:00 +0530 Mon, 28 Jun 2010 10:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44546 Goods manufactured in a factory and consumed within that same factory for repairing old transformers fell within the Rule 8 exemption for goods intended for use in the factory, so no excise duty was payable on the self-manufactured parts. Parts purchased from the market on which excise duty had already been paid could not be subjected to duty again merely because they were later used for the same repairing activity, so no second levy was permissible. The levy on the transformer repair parts was therefore set aside to the extent indicated. Case-Laws Central Excise Sun, 08 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44546