https://www.taxtmi.com/caselaws?id=51212 Items used in a 100% export oriented mushroom production unit were treated as capital goods, components or consumables under Notification No. 1/95 because they were essential to maintain the micro-environment and temperature conditions required for manufacture. Materials used for covering mushroom bags, insulating the production room, insulating steam piping and preserving chilled water temperature were held to fall within the notification's annexure on actual use in the production process. No contrary basis was shown to exclude them from exemption, so the exemption claim was sustained and the assessee's entitlement upheld. en-us Thu, 03 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 14:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51212 Items used in a 100% export oriented mushroom production unit were treated as capital goods, components or consumables under Notification No. 1/95 because they were essential to maintain the micro-environment and temperature conditions required for manufacture. Materials used for covering mushroom bags, insulating the production room, insulating steam piping and preserving chilled water temperature were held to fall within the notification's annexure on actual use in the production process. No contrary basis was shown to exclude them from exemption, so the exemption claim was sustained and the assessee's entitlement upheld. Case-Laws Central Excise Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51212