2015 (10) TMI 341 - SCH - Central Excise

Exemption under Notification No. 4/97-C.E., dated 1-3-1997 - manufacture of man-made staple fibre - Held that - Tribunal by impugned judgment 2005 (1) TMI 144 - CESTAT, NEW DELHI has come to a categorical finding that the respondents herein are not manufacturing man-made staple fibre by polymerization of organic polymers and, therefore, for this reason it is held that the respondents are entitled to exemption under Notification No. 4/97-C.E., dated 1-3-1997. This being the finding of fact arrived at by the Tribunal on the basis of the report of Northern India Textile Research Association (NITRA), we find no reason to interfere with the impugned order dated 10-1-2005 passed by the Tribunal - Decided against Revenue.

Summary

The Supreme Court upheld the Tribunal's decision that the respondents are entitled to exemption under Notification No. 4/97-C.E. for not manufacturing man-made staple fibre through polymerization of organic polymers. The appeal was dismissed. (Case citation: 2015 (10) TMI 341 - SC)