https://www.taxtmi.com/caselaws?id=72963 An exemption notification tied concessional duty to the factory's licensed or installed capacity certified by the Development Officer, and that wording had to be construed strictly. Industrial policy press notes allowing production increases up to 25% did not alter the notification, so no notional licensed capacity could be read into it. The later amendment under Notification No. 152/79 introduced specific changes, but did not remove the original restriction for the relevant period. The exemption claim based on notional capacity was therefore unsustainable and the restriction remained applicable. en-us Thu, 30 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 12:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72963 An exemption notification tied concessional duty to the factory's licensed or installed capacity certified by the Development Officer, and that wording had to be construed strictly. Industrial policy press notes allowing production increases up to 25% did not alter the notification, so no notional licensed capacity could be read into it. The later amendment under Notification No. 152/79 introduced specific changes, but did not remove the original restriction for the relevant period. The exemption claim based on notional capacity was therefore unsustainable and the restriction remained applicable. Case-Laws Central Excise Thu, 30 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72963