Exquisite items from factory with zero emission of gas (5,2,3)

I believe the answer is:

works of art

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'exquisite items' is the definition.
The definition and answer can be both man-made objects as well as being plural nouns.
Perhaps they are linked in a way I don't understand?

'factory with zero emission of gas' is the wordplay.
'factory' becomes 'works' (eg a steel works).
'with' means one lot of letters go next to another.
'zero' becomes 'O' (O resembles 0).
'emission of gas' becomes 'fart' (I can't explain this - if you can you should give a lot more credence to this answer).
'works'+'o'+'fart'='WORKS OF ART'

'from' is the link.

Can you help me to learn more?

I've seen this clue in The Guardian.

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