1998 (7) TMI 154

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..... P.C. Jain, Member (T)]. Briefly stated the facts of this case are as follows : The appellants herein, manufacturers of cement having their factory at Sindri get refractory bricks manufactured in their Katni Refractory Workshop which is a part of their Katni Cement Plant. They availed of the benefit of Notification 281/86 inasmuch as they utilised these refractory bricks for maintenance of .....

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..... xemption to excisable goods manufactured in a workshop within a factory and intended for use in the said factory or in other factory of the same manufacturer for repairs or maintenance of machinery installed therein - The term workshop not defined in the Notification - Size of workshop immaterial hence workshop does not mean a smaller place called a tool room - Manufacturer of iron steel produ .....

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..... a workshop within the factory. He also submits that refractory bricks are not normally manufactured in a workshop as has been found by the lower appellate authority. Therefore, the benefit of this notification cannot be extended to the appellants. 4. We have carefully considered the pleas advanced from both sides. Dealing first with the second contention of the ld. SDR, we observe that the notif .....

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