https://www.taxtmi.com/caselaws?id=105429 A legal fiction treating a procurer of Khandsari molasses as a manufacturer was created only for duty recovery under the Central Excise Rules. That fiction could not be extended beyond its limited purpose to satisfy the requirement of manufacture in a factory under the small scale industry exemption notification. On that basis, the procurer was not entitled to the exemption, and the relief granted earlier was set aside with the adjudication orders restored. en-us Fri, 02 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 16:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105429 A legal fiction treating a procurer of Khandsari molasses as a manufacturer was created only for duty recovery under the Central Excise Rules. That fiction could not be extended beyond its limited purpose to satisfy the requirement of manufacture in a factory under the small scale industry exemption notification. On that basis, the procurer was not entitled to the exemption, and the relief granted earlier was set aside with the adjudication orders restored. Case-Laws Central Excise Fri, 02 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105429