https://www.taxtmi.com/caselaws?id=332754 The Tribunal allowed the appeal filed by the appellant-assessee, rejecting the Revenue's appeal against granting exemption for PET bottles under Notification No. 10/96-CE. The Tribunal determined that the appellant-assessee was not the 'manufacturer' of PET bottles and was eligible for the exemption as the bottles were consumed in the manufacture of the final product. The Revenue's appeal was dismissed, and the Tribunal approved the appellant-assessee's request for a cause title change due to a name change to Hershey India Private Limited. en-us Wed, 24 Aug 2016 00:00:00 +0530 Sat, 19 Aug 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332754 The Tribunal allowed the appeal filed by the appellant-assessee, rejecting the Revenue's appeal against granting exemption for PET bottles under Notification No. 10/96-CE. The Tribunal determined that the appellant-assessee was not the 'manufacturer' of PET bottles and was eligible for the exemption as the bottles were consumed in the manufacture of the final product. The Revenue's appeal was dismissed, and the Tribunal approved the appellant-assessee's request for a cause title change due to a name change to Hershey India Private Limited. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332754