https://www.taxtmi.com/caselaws?id=83630 Exemption for processed cotton fabrics under Notification No. 130/82-C.E., as amended, depended on strict compliance with the daily ceiling of 15,000 square metres of bleached cotton fabrics cleared in a financial year. The record showed admitted clearance beyond that limit on 25-12-1982, and unsupported contrary assertions could not overcome the admission. The notification also treated kiering as bleaching with the aid of machines, so bleaching done through kier machines fell within the disqualifying process. On these terms, entitlement to exemption failed on both the clearance-limit condition and the machine-based bleaching restriction. en-us Tue, 18 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 16:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83630 Exemption for processed cotton fabrics under Notification No. 130/82-C.E., as amended, depended on strict compliance with the daily ceiling of 15,000 square metres of bleached cotton fabrics cleared in a financial year. The record showed admitted clearance beyond that limit on 25-12-1982, and unsupported contrary assertions could not overcome the admission. The notification also treated kiering as bleaching with the aid of machines, so bleaching done through kier machines fell within the disqualifying process. On these terms, entitlement to exemption failed on both the clearance-limit condition and the machine-based bleaching restriction. Case-Laws Central Excise Tue, 18 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83630