https://www.taxtmi.com/caselaws?id=237339 The High Court upheld the Tribunal's decision in favor of the respondent company, affirming duty exemption during the sealed period for the Pouch Packing Machine used in manufacturing 'Gutka'. The Court ruled that the continuous closure days, even across different months, should be considered as one continuous period for abatement calculation under Rule 10 of Pan Masala Packing Machines Rules, 2008. The department's appeals were dismissed, and the Tribunal's orders were upheld. en-us Tue, 13 Aug 2013 00:00:00 +0530 Wed, 25 Sep 2013 22:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237339 The High Court upheld the Tribunal's decision in favor of the respondent company, affirming duty exemption during the sealed period for the Pouch Packing Machine used in manufacturing 'Gutka'. The Court ruled that the continuous closure days, even across different months, should be considered as one continuous period for abatement calculation under Rule 10 of Pan Masala Packing Machines Rules, 2008. The department's appeals were dismissed, and the Tribunal's orders were upheld. Case-Laws Central Excise Tue, 13 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237339