https://www.taxtmi.com/caselaws?id=73485 The tribunal upheld the Collector (Appeals) decision that the unit manufacturing Alcohol qualified as a factory under Section 2(e) of the Central Excises and Salt Act, 1944. The unit's production of excisable Fusel Oil on-site met the factory definition, entitling it to exemption under Notification No. 118/75-C.E. The tribunal dismissed the Revenue's appeal, finding no fault in the previous judgment and affirming the unit's eligibility for the exemption. en-us Mon, 21 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 13:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73485 The tribunal upheld the Collector (Appeals) decision that the unit manufacturing Alcohol qualified as a factory under Section 2(e) of the Central Excises and Salt Act, 1944. The unit's production of excisable Fusel Oil on-site met the factory definition, entitling it to exemption under Notification No. 118/75-C.E. The tribunal dismissed the Revenue's appeal, finding no fault in the previous judgment and affirming the unit's eligibility for the exemption. Case-Laws Central Excise Mon, 21 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73485