https://www.taxtmi.com/caselaws?id=80212 The appellate tribunal ruled in favor of the appellants, holding that the factory premises, where various goods were manufactured, qualified as a "factory" under the Central Excises and Salt Act, 1944. The tribunal determined that molasses, although used in alcohol production, were not liable for duty under Tariff Item 68 as they were not directly used in the manufacture of excisable goods. The tribunal emphasized that the exemption notification did not require the goods to be used in the production of excisable items, ultimately setting aside the lower authority's decision and granting relief to the appellants. en-us Thu, 15 Oct 1987 00:00:00 +0530 Wed, 15 Jun 2011 14:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80212 The appellate tribunal ruled in favor of the appellants, holding that the factory premises, where various goods were manufactured, qualified as a "factory" under the Central Excises and Salt Act, 1944. The tribunal determined that molasses, although used in alcohol production, were not liable for duty under Tariff Item 68 as they were not directly used in the manufacture of excisable goods. The tribunal emphasized that the exemption notification did not require the goods to be used in the production of excisable items, ultimately setting aside the lower authority's decision and granting relief to the appellants. Case-Laws Central Excise Thu, 15 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80212