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    <title>2001 (4) TMI 164 - CEGAT, COURT NO. II, NEW DELHI</title>
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    <description>Exemption under Notification No. 217/86-C.E. was said to require reconsideration in light of the binding Larger Bench ruling, so the earlier order was set aside and the matter remanded for fresh adjudication by the jurisdictional Commissioner after hearing the assessees. For Notification No. 281/86-C.E., the benefit was treated as unavailable for goods manufactured in a workshop within the factory because they were not shown to be used for repairs or maintenance of machinery installed there. The note applies the Larger Bench view in TISCO Ltd. and records disposal of the appeals by remand on one issue and rejection on the other.</description>
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      <description>Exemption under Notification No. 217/86-C.E. was said to require reconsideration in light of the binding Larger Bench ruling, so the earlier order was set aside and the matter remanded for fresh adjudication by the jurisdictional Commissioner after hearing the assessees. For Notification No. 281/86-C.E., the benefit was treated as unavailable for goods manufactured in a workshop within the factory because they were not shown to be used for repairs or maintenance of machinery installed there. The note applies the Larger Bench view in TISCO Ltd. and records disposal of the appeals by remand on one issue and rejection on the other.</description>
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