https://www.taxtmi.com/caselaws?id=52510 Capital goods brought into a 100% export oriented unit and used with a direct nexus to manufacture qualify for exemption when they help maintain essential production conditions. Goods used to erect a false ceiling in a cotton yarn factory, thereby reducing space volume and controlling humidity and temperature for quality production, were treated as having been brought into the factory in connection with manufacture. On the concurrent factual findings of the adjudicating authority and Commissioner (Appeals), Notification No. 1/95-C.E. was held applicable and the Revenue's challenge failed. en-us Mon, 13 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 12:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52510 Capital goods brought into a 100% export oriented unit and used with a direct nexus to manufacture qualify for exemption when they help maintain essential production conditions. Goods used to erect a false ceiling in a cotton yarn factory, thereby reducing space volume and controlling humidity and temperature for quality production, were treated as having been brought into the factory in connection with manufacture. On the concurrent factual findings of the adjudicating authority and Commissioner (Appeals), Notification No. 1/95-C.E. was held applicable and the Revenue's challenge failed. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52510