https://www.taxtmi.com/caselaws?id=83129 Excisable goods brought into a Free Trade Zone for use in setting up a factory shed were treated as eligible for exemption where they were used in connection with the production of export goods. Notification No. 272/79-C.E. originally covered goods used by industries in the zone for producing goods intended solely for export, and Notification No. 12/81-C.E. widened that wording to include goods used "in connection with the production of goods." On that reading, asbestos sheets used for construction of the shed fell within the exemption, and the later Notification No. 11/85-C.E. was viewed as confirming the same position. The denial of exemption was therefore unsustainable. en-us Thu, 31 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83129 Excisable goods brought into a Free Trade Zone for use in setting up a factory shed were treated as eligible for exemption where they were used in connection with the production of export goods. Notification No. 272/79-C.E. originally covered goods used by industries in the zone for producing goods intended solely for export, and Notification No. 12/81-C.E. widened that wording to include goods used "in connection with the production of goods." On that reading, asbestos sheets used for construction of the shed fell within the exemption, and the later Notification No. 11/85-C.E. was viewed as confirming the same position. The denial of exemption was therefore unsustainable. Case-Laws Central Excise Thu, 31 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83129