TMI Blog1996 (1) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... he meaning of the certificate dated January 4, 1985 by the General Manager, District Industries Centre, Trichur. 2. In view of the above order we have considered the submissions of the learned counsel. In the process we have carefully seen the said certificate dated January 4, 1985 (annexure I to the revision case). On the basis of the contents of the said certificate we find that the items elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption with regard to the above items could be accepted. It has to be mentioned that these items totally relate to the amount of Rs. 39,00,701. Before the Division Bench there was no dispute and it is accordingly so recorded by the Division Bench in the judgment: "It is agreed that the certificate of registration does not mention that the assessee is entitled to manufacture or produce plain env ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be considered as "other printed items" as is sought to be contended on the basis of the said certificate. There is no material whatsoever to see that these items have any connection with the print in regard thereto. 6.. Therefore it will have to be held that the assessee is not entitled to claim exemption with regard to the items such as plain envelopes, craft envelopes and calico mounted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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