1998 (7) TMI 190

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..... (T)]. Briefly stated, facts of the case are as follows : 2. The appellants herein manufactured refractory bricks and utilised the same within their own factory premises for repairing Kiln installed within the factory premises without payment of duty, availing the benefit of exemption under Notification No. 281/86-C.E., dated 24-4-1986. The duty amount involved is Rs. 2,066/-. Lower appell .....

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..... Hence this appeal before the Tribunal. 3. We have heard the learned SDR Sh. A.K. Agarwal, we observe that the grounds on which the lower appellate authority has denied the benefit of Notification No. 281/86-C.E. is not tenable ground in view of the wording of the notification. The notification makes no reference to the types of goods whether they are primarily manufactured by an assessee in i .....

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