https://www.taxtmi.com/caselaws?id=269639 Exemption under Notification No. 41/99-CE for tea clearances depended on filing the prescribed undertaking and showing that the factory had been working for at least six months in the preceding year. The analysis treats factory activity proved by wages, electricity use, procurement, processing, and repair records as sufficient, because the notification required the factory to be "working" and did not insist on continuous manufacturing for six months. The green leaf sourcing condition was not disputed, and the notification was applied according to its plain terms, supporting exemption eligibility and making the duty demand unsustainable. en-us Thu, 10 Dec 2015 00:00:00 +0530 Thu, 20 Oct 2016 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269639 Exemption under Notification No. 41/99-CE for tea clearances depended on filing the prescribed undertaking and showing that the factory had been working for at least six months in the preceding year. The analysis treats factory activity proved by wages, electricity use, procurement, processing, and repair records as sufficient, because the notification required the factory to be "working" and did not insist on continuous manufacturing for six months. The green leaf sourcing condition was not disputed, and the notification was applied according to its plain terms, supporting exemption eligibility and making the duty demand unsustainable. Case-Laws Central Excise Thu, 10 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269639