https://www.taxtmi.com/caselaws?id=53775 Exemption under Notification No. 4/97-C.E. was available because the evidence showed polymerisation of monomers, namely dimethyl terephthalate and monoethylene glycol, rather than polymerisation of organic polymers. The record did not establish that the appellant's process fell within the exclusion for man-made staple fibre manufactured by polymerisation of organic polymers, and the departmental material contained no clear finding to that effect. On that basis, the exclusion clause was not attracted, the denial of exemption was unsustainable, and the exemption remained admissible. en-us Mon, 10 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 11:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53775 Exemption under Notification No. 4/97-C.E. was available because the evidence showed polymerisation of monomers, namely dimethyl terephthalate and monoethylene glycol, rather than polymerisation of organic polymers. The record did not establish that the appellant's process fell within the exclusion for man-made staple fibre manufactured by polymerisation of organic polymers, and the departmental material contained no clear finding to that effect. On that basis, the exclusion clause was not attracted, the denial of exemption was unsustainable, and the exemption remained admissible. Case-Laws Central Excise Mon, 10 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53775