1998 (7) TMI 190 - AT - Central Excise

Summary

The case involved the manufacture of refractory bricks used for repairing a kiln within the factory premises without duty payment. The lower authority denied exemption under Notification No. 281/86-C.E., stating it applied to goods not normally manufactured in the factory. The Tribunal disagreed, noting the notification did not specify the type of goods and allowed the appeal, granting the benefit of the exemption.