https://www.taxtmi.com/caselaws?id=81956 Exemption under the relevant notification applied to processed cotton cloth manufactured in the specified exempted powerloom category, and the benefit was not conditioned on the claimant's ownership of the looms. The notification, read with the departmental clarification and contemporaneous executive note, showed that the exemption attached to the goods and to production in powerloom factories with fewer than five powerlooms and no roller locker machines. On that construction, cloth produced on exempted powerlooms and later processed with the aid of power did not attract additional excise duty or handloom cess, and the demand could not be sustained. en-us Tue, 28 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81956 Exemption under the relevant notification applied to processed cotton cloth manufactured in the specified exempted powerloom category, and the benefit was not conditioned on the claimant's ownership of the looms. The notification, read with the departmental clarification and contemporaneous executive note, showed that the exemption attached to the goods and to production in powerloom factories with fewer than five powerlooms and no roller locker machines. On that construction, cloth produced on exempted powerlooms and later processed with the aid of power did not attract additional excise duty or handloom cess, and the demand could not be sustained. Case-Laws Central Excise Tue, 28 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81956