https://www.taxtmi.com/caselaws?id=77913 Classification of bricks determined entitlement to exemption under Notification No. 8/96-C.E., with the dispute turning on whether the goods were fire-clay bricks or acid resistant clay bricks. On the record, the Revenue did not produce supporting material for its main classification plea, and its submission was found inconsistent with the assessee's stand before the lower appellate authority. The tribunal found no basis to disturb the finding that the goods were not shown to be fire-clay bricks for denying exemption, so the Commissioner (Appeals)' relief remained intact and the Revenue appeal failed. en-us Tue, 20 Oct 2009 00:00:00 +0530 Thu, 21 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77913 Classification of bricks determined entitlement to exemption under Notification No. 8/96-C.E., with the dispute turning on whether the goods were fire-clay bricks or acid resistant clay bricks. On the record, the Revenue did not produce supporting material for its main classification plea, and its submission was found inconsistent with the assessee's stand before the lower appellate authority. The tribunal found no basis to disturb the finding that the goods were not shown to be fire-clay bricks for denying exemption, so the Commissioner (Appeals)' relief remained intact and the Revenue appeal failed. Case-Laws Central Excise Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77913