https://www.taxtmi.com/caselaws?id=109181 Processed woven fabrics were excluded from exemption because the factory had power-operated plant and equipment capable of bleaching, dyeing or printing, bringing it within the notification's denial clause; the exemption was therefore unavailable. In computing annual capacity of production for a hot air stenter, side galleries could not be included, as the Larger Bench view treated them as outside the relevant measurement. The capacity determination was consequently set aside for fresh computation, while the denial of exemption was sustained. en-us Fri, 13 Sep 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109181 Processed woven fabrics were excluded from exemption because the factory had power-operated plant and equipment capable of bleaching, dyeing or printing, bringing it within the notification's denial clause; the exemption was therefore unavailable. In computing annual capacity of production for a hot air stenter, side galleries could not be included, as the Larger Bench view treated them as outside the relevant measurement. The capacity determination was consequently set aside for fresh computation, while the denial of exemption was sustained. Case-Laws Central Excise Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109181