https://www.taxtmi.com/caselaws?id=3626 Notification No. 118/75 extended exemption to goods manufactured in one factory and intended for use in any other factory of the same manufacturer. On that reading, steam generated in the assessee's sugar factory and used in its distillery satisfied the substantive condition of the notification, so the exemption remained available. The objection based on non-compliance with Chapter X of the Central Excise Rules, 1944 was not pressed before the Tribunal and did not form the basis of its decision, so it did not affect the claim. The text states that no substantial question of law arose and that the exemption was rightly available to the assessee. en-us Fri, 19 May 2006 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3626 Notification No. 118/75 extended exemption to goods manufactured in one factory and intended for use in any other factory of the same manufacturer. On that reading, steam generated in the assessee's sugar factory and used in its distillery satisfied the substantive condition of the notification, so the exemption remained available. The objection based on non-compliance with Chapter X of the Central Excise Rules, 1944 was not pressed before the Tribunal and did not form the basis of its decision, so it did not affect the claim. The text states that no substantial question of law arose and that the exemption was rightly available to the assessee. Case-Laws Central Excise Fri, 19 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3626