1998 (5) TMI 297 - AT - Central Excise

Summary

The case involved the manufacturing of refractory bricks for maintenance and repair of a furnace within the factory. The appellants claimed exemption under Notification 281/86-C.E., but the Revenue denied it, stating the bricks were not manufactured in a separate workshop inside the factory. The Tribunal ruled in favor of the assessees, citing precedents that the notification applies as long as the goods are manufactured within the factory for machinery maintenance. The appeal was allowed, granting relief to the appellants.