Exemption scope expanded to include capital goods alongside components and raw materials under Central Excise notification amendment. The government substitutes the words 'components and raw materials' with 'capital goods, components and raw materials' in the existing notification, thereby extending the exemption's operative language to include capital goods alongside components and raw materials through a textual substitution in the tariff notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope expanded to include capital goods alongside components and raw materials under Central Excise notification amendment.
The government substitutes the words "components and raw materials" with "capital goods, components and raw materials" in the existing notification, thereby extending the exemption's operative language to include capital goods alongside components and raw materials through a textual substitution in the tariff notification.
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