https://www.taxtmi.com/caselaws?id=47232 Notification No. 281/86-C.E. was examined for parts manufactured in one factory and used in another for repair or maintenance, with the Court noting that "installed" is context-dependent and may include equipment set in position for use, not only permanently embedded machinery. The exemption could not be finally determined because the factual deployment of the machinery and equipment had not been fully examined, and the matter was remitted for fresh consideration. On the demand notices, Section 11A(1) and Rule 196 of the Central Excise Rules were discussed as different recovery frameworks, and the Court held that a new statutory basis could not be introduced without giving the assessee an opportunity to meet it; the limitation and procedural issues were also remitted. en-us Wed, 02 Mar 2005 00:00:00 +0530 Tue, 01 Jul 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47232 Notification No. 281/86-C.E. was examined for parts manufactured in one factory and used in another for repair or maintenance, with the Court noting that "installed" is context-dependent and may include equipment set in position for use, not only permanently embedded machinery. The exemption could not be finally determined because the factual deployment of the machinery and equipment had not been fully examined, and the matter was remitted for fresh consideration. On the demand notices, Section 11A(1) and Rule 196 of the Central Excise Rules were discussed as different recovery frameworks, and the Court held that a new statutory basis could not be introduced without giving the assessee an opportunity to meet it; the limitation and procedural issues were also remitted. Case-Laws Central Excise Wed, 02 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47232