2006 (5) TMI 53

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..... was justified in extending the benefit of the Notification to a manufacturer whether the steam is used in the same factory or in another factory of the same manufacturer – appeal dismissed - 15/2006 - - - Dated:- 19-5-2006 - RAJESH BALIA and R.P. VYAS, JJ. [JUDGMENT PER HON'BLE MR. RAJESH BALIA J.]-1. Heard learned counsel for the appellant. 2. This appeal is directed against the .....

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..... which is engaged in manufacturing "fusel oil". The steam generated and manufactured in the factory of M/s Mewar Sugar Mills was transmitted to Mewar Distillery and Chemicals Works and used in the said factory for manufacturing purposes. 4. Vide notification No.118/75 dated 30 th April, 1975, it was stated that the Central Government hereby exempts goods falling under Item No.68 of the First .....

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..... in another factory and not in the same factory and also on the ground that the assessee has not complied with procedure laid down under Chapter X. 7. Though the Assessing Officer has declined the benefit on the ground that assessee has not used the steam so generated in Sugar Mill in the same factory and has also held that the provision of Chapter X have not been complied with by the assesse .....

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