https://www.taxtmi.com/caselaws?id=108853 Exemption under Notification No. 60/91-C.E. depended on the factual satisfaction that the final product contained 25% or more fly ash and that the prescribed records were maintained. The notice alleged only that the product did not contain fly ash, and did not charge failure to maintain records. On the material considered, including the chemical examiner's report, maintained records, pilot experiment results and an IIT Kanpur expert report, the finding that the required records were kept was supported by evidence. The assessee therefore qualified for the exemption, and the Revenue's challenge failed. en-us Thu, 13 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 12:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108853 Exemption under Notification No. 60/91-C.E. depended on the factual satisfaction that the final product contained 25% or more fly ash and that the prescribed records were maintained. The notice alleged only that the product did not contain fly ash, and did not charge failure to maintain records. On the material considered, including the chemical examiner's report, maintained records, pilot experiment results and an IIT Kanpur expert report, the finding that the required records were kept was supported by evidence. The assessee therefore qualified for the exemption, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 13 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108853