https://www.taxtmi.com/caselaws?id=353623 Glass tubes manufactured before 01.04.2007 by the mouth-blowing process were treated as eligible for exemption under Notification No. 6/2002-CE, because the assessee supported its claim with a purchase bill, employee statements and labour proceedings. The department failed to verify the seller's records or produce contrary evidence showing use of the compressor before 01.04.2007, and the bill could not be rejected merely because it was dated the last day of the financial year. On that evidentiary basis, the earlier manufacturing process was accepted and the exemption remained available up to 31.03.2007. en-us Wed, 29 Nov 2017 00:00:00 +0530 Sat, 13 Jan 2018 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353623 Glass tubes manufactured before 01.04.2007 by the mouth-blowing process were treated as eligible for exemption under Notification No. 6/2002-CE, because the assessee supported its claim with a purchase bill, employee statements and labour proceedings. The department failed to verify the seller's records or produce contrary evidence showing use of the compressor before 01.04.2007, and the bill could not be rejected merely because it was dated the last day of the financial year. On that evidentiary basis, the earlier manufacturing process was accepted and the exemption remained available up to 31.03.2007. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353623