https://www.taxtmi.com/caselaws?id=86715 An exemption for tea used in manufacture applied only when black tea and package tea were produced in the same factory; it did not extend to goods moved between separate factories of the same manufacturer. On that reading, the concessional benefit under the linked notification, which depended on duty being payable on black tea and no credit being taken, could not be claimed where the foundational exemption was unavailable. The department's interpretation was therefore preferred, and the exemption claim based on separate-factory manufacture was rejected. en-us Mon, 30 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 16:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86715 An exemption for tea used in manufacture applied only when black tea and package tea were produced in the same factory; it did not extend to goods moved between separate factories of the same manufacturer. On that reading, the concessional benefit under the linked notification, which depended on duty being payable on black tea and no credit being taken, could not be claimed where the foundational exemption was unavailable. The department's interpretation was therefore preferred, and the exemption claim based on separate-factory manufacture was rejected. Case-Laws Central Excise Mon, 30 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86715