https://www.taxtmi.com/caselaws?id=44789 Strict compliance with an exemption notification was required where the benefit depended on the factory not having an attached plant for making bamboo pulp or wood pulp. Mere disconnection of accessories and switching off power did not establish that the pulp plant had ceased to exist as a functional attached unit, especially where the arrangement appeared temporary and reversible. The evidence was insufficient because the most relevant technical material was not produced. On that basis, the exemption condition was not proved and the claim to the notification benefit failed. en-us Wed, 28 Sep 1994 00:00:00 +0530 Sat, 03 Jul 2010 17:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44789 Strict compliance with an exemption notification was required where the benefit depended on the factory not having an attached plant for making bamboo pulp or wood pulp. Mere disconnection of accessories and switching off power did not establish that the pulp plant had ceased to exist as a functional attached unit, especially where the arrangement appeared temporary and reversible. The evidence was insufficient because the most relevant technical material was not produced. On that basis, the exemption condition was not proved and the claim to the notification benefit failed. Case-Laws Central Excise Wed, 28 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44789