https://www.taxtmi.com/caselaws?id=45537 An exemption notification for goods under Item 68 limited eligibility by reference to the capital investment on plant and machinery installed in the industrial unit manufacturing the exempted goods. The relevant investment had to be computed only with reference to the machinery used for the specified goods, not by aggregating machinery used for other products in the same factory complex. On that construction, machinery used for butter, skimmed milk powder and other non-covered products was irrelevant, and the exemption remained available for liquid nitrogen manufactured in the covered unit. en-us Tue, 07 Nov 2000 00:00:00 +0530 Wed, 15 Apr 2020 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45537 An exemption notification for goods under Item 68 limited eligibility by reference to the capital investment on plant and machinery installed in the industrial unit manufacturing the exempted goods. The relevant investment had to be computed only with reference to the machinery used for the specified goods, not by aggregating machinery used for other products in the same factory complex. On that construction, machinery used for butter, skimmed milk powder and other non-covered products was irrelevant, and the exemption remained available for liquid nitrogen manufactured in the covered unit. Case-Laws Central Excise Tue, 07 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45537