https://www.taxtmi.com/caselaws?id=50994 Exemption under Notification No. 217/86-C.E. for machinery items, including roller assemblies, gauges, push trolleys and conveyors, requires reconsideration in accordance with the applicable Larger Bench ruling, with an opportunity of hearing. Notification No. 281/86-C.E. does not extend to goods manufactured in an in-factory workshop unless they are shown to be used for repair or maintenance of machinery installed in that factory. The workshop-based exemption is therefore confined to repair and maintenance use, and exemption notifications must be applied consistently with binding Larger Bench precedent. en-us Wed, 11 Apr 2001 00:00:00 +0530 Tue, 21 Sep 2010 12:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50994 Exemption under Notification No. 217/86-C.E. for machinery items, including roller assemblies, gauges, push trolleys and conveyors, requires reconsideration in accordance with the applicable Larger Bench ruling, with an opportunity of hearing. Notification No. 281/86-C.E. does not extend to goods manufactured in an in-factory workshop unless they are shown to be used for repair or maintenance of machinery installed in that factory. The workshop-based exemption is therefore confined to repair and maintenance use, and exemption notifications must be applied consistently with binding Larger Bench precedent. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50994