https://www.taxtmi.com/caselaws?id=153944 SSI exemption could not be finally determined because the record did not clearly establish the separate existence of Unit No. 1, its infrastructure, or whether any manufacture was actually carried out. The need for machinery and infrastructure for the fabrication order also required technical examination. In the absence of clear findings on these foundational facts, the claim to exemption was left open and the appellant was entitled to place evidence before the adjudicating authority. The matter was remanded for fresh adjudication after granting both sides a proper hearing. en-us Wed, 25 Nov 2009 00:00:00 +0530 Thu, 01 Aug 2013 18:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153944 SSI exemption could not be finally determined because the record did not clearly establish the separate existence of Unit No. 1, its infrastructure, or whether any manufacture was actually carried out. The need for machinery and infrastructure for the fabrication order also required technical examination. In the absence of clear findings on these foundational facts, the claim to exemption was left open and the appellant was entitled to place evidence before the adjudicating authority. The matter was remanded for fresh adjudication after granting both sides a proper hearing. Case-Laws Central Excise Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153944