1999 (1) TMI 383 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant regarding the availability of Notification No. 281/86, dated 24-4-86. The notification allowed exemption to excisable goods manufactured in a workshop within a factory for repairs or maintenance of machinery. The Tribunal interpreted 'workshop' to apply to the entire factory, not just a smaller place like a 'tool room'. Goods used for repair or maintenance within the factory were deemed eligible for the exemption, even if not strictly manufactured in a workshop within the factory. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants.