https://www.taxtmi.com/caselaws?id=120347 Exemption under Notification No. 30/2004-C.E. cannot be refused merely because obsolete machines remain installed in a factory when the assessee has ceased texturising activity and no longer has the facility to manufacture yarn or textured yarn. The relevant enquiry is whether the unit is in fact carrying on the notified manufacturing activity and retaining the prescribed manufacturing facility. Where the record shows that the machines are non-functional, registration has been surrendered, the department has been informed of the change, and the assessee is only procuring yarn and dyeing it, mere physical presence of disused machinery does not defeat the exemption. en-us Fri, 17 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 16:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120347 Exemption under Notification No. 30/2004-C.E. cannot be refused merely because obsolete machines remain installed in a factory when the assessee has ceased texturising activity and no longer has the facility to manufacture yarn or textured yarn. The relevant enquiry is whether the unit is in fact carrying on the notified manufacturing activity and retaining the prescribed manufacturing facility. Where the record shows that the machines are non-functional, registration has been surrendered, the department has been informed of the change, and the assessee is only procuring yarn and dyeing it, mere physical presence of disused machinery does not defeat the exemption. Case-Laws Central Excise Fri, 17 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120347