https://www.taxtmi.com/caselaws?id=110503 For exemption notifications denying benefit to processors "having the facility" for bleaching, dyeing, printing or similar processes with the aid of power or steam, the ative test is possession of the requisite machinery and equipment, not whether the plant is operational at the relevant time. Where the machinery remained installed and had not been removed or alienated, disconnection of electricity and dismantling of the motor merely showed that the unit was not being run; it did not mean the facility had ceased to exist. On that basis, exemption under Notification No. 40/95 was denied and the challenge to eligibility failed. en-us Wed, 17 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 11:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110503 For exemption notifications denying benefit to processors "having the facility" for bleaching, dyeing, printing or similar processes with the aid of power or steam, the ative test is possession of the requisite machinery and equipment, not whether the plant is operational at the relevant time. Where the machinery remained installed and had not been removed or alienated, disconnection of electricity and dismantling of the motor merely showed that the unit was not being run; it did not mean the facility had ceased to exist. On that basis, exemption under Notification No. 40/95 was denied and the challenge to eligibility failed. Case-Laws Central Excise Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110503