1998 (5) TMI 297

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..... ocate, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Relevant facts of the case are as follows :- 1.1 The appellants herein manufactured certain quantity of refractory bricks during the period 1-7-1987 to 30-6-1988 and 1-7-1988 to 30-6-1989 and utilised them captively for maintenance and repair of their furnace within the factory. The a .....

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..... cation does not define a workshop. The notification can refer to some place within the factory only. Therefore, so long as the goods are manufactured within the factory for maintenance and repair of the machinery installed, the benefit of notification has to be extended to the assessees. Following respectfully the said judgment, we allow the appeal with consequential relief to the appellants.
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