2001 (4) TMI 164

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..... - Both sides submit that the main issue involved in these appeals is eligibility of certain machinery items such as Roller assembly, Gauges, Push Trolleys, Conveyers etc. manufactured in the factory to exemption under Notification No. 217/86-C.E. This issue remains covered by the decision of the Larger Bench of the Tribunal in the case of Commissioner Central Excise, Indore v. M/s. Surya Roshni Lt .....

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..... ification 281/86 to goods manufactured in the workshop within a factory. This benefit is not available to the assessees in view of the decision of the Larger Bench in the case of TISCO Ltd. v. CCE, Madras - 2000 (118) E.L.T. 104 wherein the Tribunal has held that exemption is available only for production within the workshop situated within a factory and used for repairs or maintenance of machiner .....

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