https://www.taxtmi.com/caselaws?id=87069 Man-made fabrics subjected only to calendaring in the same factory remained eligible for exemption under Notification No. 297/79, as amended, because the notification denied relief only where the fabrics were also subjected to any other process in the same factory. The record contained no evidence that any disqualifying process beyond calendaring had been carried out, and the appellate finding that the benefit could be extended subject to verification was not displaced. The departmental challenge therefore failed, and the exemption was sustained. en-us Fri, 01 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87069 Man-made fabrics subjected only to calendaring in the same factory remained eligible for exemption under Notification No. 297/79, as amended, because the notification denied relief only where the fabrics were also subjected to any other process in the same factory. The record contained no evidence that any disqualifying process beyond calendaring had been carried out, and the appellate finding that the benefit could be extended subject to verification was not displaced. The departmental challenge therefore failed, and the exemption was sustained. Case-Laws Central Excise Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87069