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2008 (4) TMI 316 - CESTAT, AHMEDABADExemption - The appellants are engaged in the manufacture of dyeing and printing of cotton man-made fabrics. The appeal has been filed against the order confiscating sarees and confirming demand of Rs. 1,47,006/- on the ground that the goods have been manufactured with the aid of power. From the statement recorded from all the parties concerned, and conclusion arrived at by the lower authorities clearly show that the power has been used for mixing, drying by use of steamager, thus rendering man-made fabrics manufactured by the appellant ineligible for exemption Notification No. 3/2001. The appeal field by the appellant is rejected.
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