1997 (6) TMI 94

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....Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The facts of the case in brief are that the respondents are engaged in the manufacture of black tea as also in the manufacture of package tea. During the relevant period there was a Notification No. 217/86, dated 2-4-1986 under which tea manufactured in a factory and used within the factory of production, in or in relatio....

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....cation. As against this, the respondents submitted that the term used is "within the factory of production" which refers to the factory of package tea and not to the factory where black tea is produced and therefore the benefit of Notification No. 217/86 was applicable to them. 2. On the question of taking of benefit of Notification No. 193/86, the contention of the assessee was that the w....

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....ents adduced by both the sides, we find that the entire dispute centred round whether the Notification No. 217/86 is applicable to both black tea and package tea manufactured in the same factory or in two different factories of the same owner. A careful reading of the Notification No. 217/86 shows that the terms are "manufactured in a factory and used within a factory of production". In the instan....