Benefit of exemption - if the phrase is considered as a whole ...

Exemption Denied: "Independent Texturizer" Must Not Source Yarn from Own Factories to Qualify for Benefits.

December 24, 2019

Case Laws Central Excise AT

Benefit of exemption - if the phrase is considered as a whole then we find that word “independent” qualifies the “texturizer” and not the factory. So if the texturizer is procuring the “partially oriented yarn” from any of his factory then he will not qualify to be an “independent texturizer”. Thus the benefit of exemption cannot be admissible to him.

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Benefit of exemption - if the phrase is considered as a whole ...

Exemption Denied: "Independent Texturizer" Must Not Source Yarn from Own Factories to Qualify for Benefits.

December 24, 2019

Case Laws Central Excise AT

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