https://www.taxtmi.com/caselaws?id=165839 Pellets produced from iron ore in an integrated pelletisation plant were held not liable to central excise duty where the plant was not a factory within the meaning of the Factories Act. On that basis, the duty demand on the pellets was found unsustainable and consequential relief followed for the assessee. The order noted reliance on Notification No. 118/75 and a limitation plea under Rule 10 of the Central Excise Rules, but the relief rested on the principal excise-dutability issue alone. en-us Mon, 11 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 12:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165839 Pellets produced from iron ore in an integrated pelletisation plant were held not liable to central excise duty where the plant was not a factory within the meaning of the Factories Act. On that basis, the duty demand on the pellets was found unsustainable and consequential relief followed for the assessee. The order noted reliance on Notification No. 118/75 and a limitation plea under Rule 10 of the Central Excise Rules, but the relief rested on the principal excise-dutability issue alone. Case-Laws Central Excise Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165839