1998 (3) TMI 627

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....or the Appellant. Shri H.K. Jain, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - This appeal has been filed against the order of the Collector (Appeals) who had held that the appellants were not entitled to the benefit of Notf. No. 281/86 dated 24-4-86 inasmuch as this notification required not only the manufacture in a workshop within a factory but also required that t....

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....facturing goods which are used by them for repairs of kilns etc., therefore, they were entitled to the benefit of Notification No. 281/86 dated 24-4-86. However, the lower authorities denied the benefit of Notification No. 281/86 as indicated above. 3. Shri R. Swaminathan, ld. Consultant appears for the appellants and submits that in case the appellants are denied the benefit of Notificati....

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.... the assessees inasmuch as the goods manufactured by them were not wholly intended for use in the machines installed in the factory and that some part of the goods was being cleared by the appellants for sale outside. Regarding the decisions of this Tribunal in the cases cited by the appellants, he submitted that those cases deal only with one part of the Notification inasmuch as they deal with th....