https://www.taxtmi.com/caselaws?id=77882 The exemption claim for the first clearances of 3,500 metric tonnes of paper under Notification No. 6/2000-CE depended on whether the two paper units met the notification conditions. The SC treated the record findings that both units were capable of manufacturing paper from pulp to finished paper, and that the claimed clearances were made from the respective units, as pure findings of fact. Because the revenue did not successfully challenge those findings, the Court held that no question of law arose for interference in appeal, and the assessee remained entitled to the exemption. en-us Thu, 22 Jul 2010 00:00:00 +0530 Wed, 17 Jul 2013 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77882 The exemption claim for the first clearances of 3,500 metric tonnes of paper under Notification No. 6/2000-CE depended on whether the two paper units met the notification conditions. The SC treated the record findings that both units were capable of manufacturing paper from pulp to finished paper, and that the claimed clearances were made from the respective units, as pure findings of fact. Because the revenue did not successfully challenge those findings, the Court held that no question of law arose for interference in appeal, and the assessee remained entitled to the exemption. Case-Laws Central Excise Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77882