https://www.taxtmi.com/caselaws?id=286901 Contemporaneous records showing fabric receipt, processing and clearance were treated as the best evidence of the nature of goods processed, and uncorroborated secondary material was found insufficient to prove that the assessee mainly handled man-made fabrics. Minimal electricity use, confined to lighting and fans, did not establish processing with the aid of power, and steam used for ageing printed cotton fabrics was regarded as permissible under the exemption conditions. On that basis, the exemption notifications were held applicable and the demand and penalty were set aside. en-us Thu, 04 Apr 2019 00:00:00 +0530 Fri, 20 Mar 2020 09:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286901 Contemporaneous records showing fabric receipt, processing and clearance were treated as the best evidence of the nature of goods processed, and uncorroborated secondary material was found insufficient to prove that the assessee mainly handled man-made fabrics. Minimal electricity use, confined to lighting and fans, did not establish processing with the aid of power, and steam used for ageing printed cotton fabrics was regarded as permissible under the exemption conditions. On that basis, the exemption notifications were held applicable and the demand and penalty were set aside. Case-Laws Central Excise Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286901