https://www.taxtmi.com/caselaws?id=95246 Roof loid and scrap felt were treated as eligible for exemption under Notification No. 53/65-C.E. dated 20-3-1965, because the adjudicating and appellate authorities had consistently accepted that view. The Tribunal also relied on an earlier decision covering comparable goods under the same notification, which supported the exemption treatment. On that basis, the departmental challenge did not succeed and the exemption position was maintained. en-us Thu, 07 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95246 Roof loid and scrap felt were treated as eligible for exemption under Notification No. 53/65-C.E. dated 20-3-1965, because the adjudicating and appellate authorities had consistently accepted that view. The Tribunal also relied on an earlier decision covering comparable goods under the same notification, which supported the exemption treatment. On that basis, the departmental challenge did not succeed and the exemption position was maintained. Case-Laws Central Excise Thu, 07 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95246