https://www.taxtmi.com/caselaws?id=41625 The court ruled in favor of the petitioners, small-scale industries engaged in structural fabrications, regarding the interpretation of a government notification exempting excise duty for certain goods. The petitioners were found eligible for the exemption as their capital investment and the value of goods cleared met the specified criteria, despite manufacturing goods for another entity. The court held that the exemption was not limited to manufacturers directly selling finished goods and directed authorities not to demand excise duty on goods manufactured by the petitioners in accordance with the notification. en-us Tue, 06 Jan 1981 00:00:00 +0530 Sat, 05 Jun 2010 09:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41625 The court ruled in favor of the petitioners, small-scale industries engaged in structural fabrications, regarding the interpretation of a government notification exempting excise duty for certain goods. The petitioners were found eligible for the exemption as their capital investment and the value of goods cleared met the specified criteria, despite manufacturing goods for another entity. The court held that the exemption was not limited to manufacturers directly selling finished goods and directed authorities not to demand excise duty on goods manufactured by the petitioners in accordance with the notification. Case-Laws Central Excise Tue, 06 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41625