https://www.taxtmi.com/caselaws?id=387551 Eligibility for exemption under the applicable notifications turns on a demonstrated nexus between the goods and the manufacturing or production process, and exemption provisions are to be strictly construed. Applying that principle, the Radio Modem, used for recording and updating production and operations data through SCADA and SAP applications, was treated as connected with factory activity and eligible for exemption. By contrast, no evidence showed that the conference room where the 3.0 ton air conditioner and ducting system were installed was used for production or operations related to export goods, so the exemption claim failed for those items. en-us Mon, 21 Oct 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387551 Eligibility for exemption under the applicable notifications turns on a demonstrated nexus between the goods and the manufacturing or production process, and exemption provisions are to be strictly construed. Applying that principle, the Radio Modem, used for recording and updating production and operations data through SCADA and SAP applications, was treated as connected with factory activity and eligible for exemption. By contrast, no evidence showed that the conference room where the 3.0 ton air conditioner and ducting system were installed was used for production or operations related to export goods, so the exemption claim failed for those items. Case-Laws Central Excise Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387551