2003 (9) TMI 614

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.... Respondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute is about eligibility to Notification No. 40/95 during the period 1-4-1995 to 23-4-1995. The appellant is a processor of cotton fabrics. In terms of the proviso to Notification No. 40.95, the exemption for calendering, dyeing, bleaching etc. were not available to a processor having facilities for bleaching, dyeing, printing or any....

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....ispute that appellant had installed the required machinery in its processing house. Its only contention is that though their machinery in question had been installed since electric power had been disconnected and electric motor dismantled the appellant was effectively not having the facility. We are not able to agree with this interpretation. The distinction made in the Notification is based on wh....