1999 (6) TMI 217 - AT - Central Excise

Summary

The judgment concerns the eligibility of rolls manufactured in the appellants' workshop and used in their factory for exemption under Notification No. 281/86. The Tribunal held that the rolls used for replacement of worn-out rolls in the rolling machine qualify as repair and maintenance, making them eligible for exemption. The decision of the Tribunal in a previous case supported this conclusion, and the appeal was allowed with consequential relief to the appellants.