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2010 (7) TMI 172 - SUPREME COURTPaper- Notification No.6/2000-CE dated 1st March 2000 as amended by Notification No. 36/2000-CE dated 4th May, 2000- The assessee was engaged in the manufacture of paper of different varieties falling under Chapter 48 of the Central Excise Tariff Act, 1985. Exemption sought to be denied alleging two unit as not distinct and separate and holding that bifurcation only with a view to avail exemption. However, upon consideration of the reply submitted by the assessee, the Commissioner dropped the proceedings for which the said show cause notice had been issued by him. Tribunal also dropped the demand. Held that- both the authorities below have found as a fact that both the units had the requisite equipment for manufacture of paper starting from the stage of pulp to the final stage of the end product i.e. paper. The finding is a pure question of fact and is not put in issue by the revenue. Thus, the appeal of revenue dismissed.
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