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K.SREEDHARAN, S.S.KANG, C.N.B.NAIR, P.G.CHACKO, S.S.SEKHON
Tata Iron & Steel Company Ltd. – Appellant
Versus
Collector of Central Excise, Calcutta – Respondent
Per C.N.B. Nair :
Notification No. 281/86-CE dated 24.4.1986 granted exemption from central excise duty in respect of goods manufactured in a workshop within a factory. The scope and ambit of this notification is the subject-matter in these appeals. These appeals have come before this Larger Bench on reference from Division Benches on account of differences of opinion. We read the said notification for convenience of discussion :-
"Exemption to all excisable goods produced and used within the same factory or other factory of same manufacturer for repairs or maintenance of machinery. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all excisable goods manufactured in a workshop within a factory and intended for use in the said factory or in any other factory of the same manufacturer, for repairs or maintenance of machinery installed therein, from the whole of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986):
Provided that where such use is in a factory of a manufacturer, different from his factory where the goods have been
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