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<h1>Manufacturers retain tax benefit eligibility under Notification No. 175/86 despite non-production period.</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal regarding manufacturers' eligibility for a tax benefit under Notification No. ... Manufacturer The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal regarding the eligibility of manufacturers for a tax benefit under Notification No. 175/86. The Tribunal upheld that manufacturers do not lose their status even if they did not produce goods during a specific period. The appeal was dismissed as the assessees were correctly given the benefit of the notification.
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