UNION OF INDIA Vs. MEWAR SUGAR MILLS LTD

JUDGEMENT

(1.) Heard learned Counsel for the appellant.

(2.) This appeal is directed against the order of the Tribunal dated 3rd August, 2004. The following question is suggested by the appellant as a substantial question of law arising from the order of the Tribunal :-

(3.) The Tribunal has found that the respondent assessee has two factories one by name M/s. Mewar Sugar Mills engaged in manufacturing of sugar and another Mewar Distillery and Chemicals Works 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.