https://www.taxtmi.com/caselaws?id=73592 An exemption notification using the phrase "manufactured out of" is not read as requiring exclusive use of the specified material unless the text clearly imposes that condition. Polyester fibre made from a mix of waste and virgin chips was therefore not disqualified merely because it was not produced only from waste. Where the specified waste formed part of the raw material, relief could be granted proportionately rather than denied in full. The notification was construed according to its plain language, without adding restrictive words, and the benefit was extended on a proportionate basis for the waste content used in the finished product. en-us Fri, 11 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 11:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73592 An exemption notification using the phrase "manufactured out of" is not read as requiring exclusive use of the specified material unless the text clearly imposes that condition. Polyester fibre made from a mix of waste and virgin chips was therefore not disqualified merely because it was not produced only from waste. Where the specified waste formed part of the raw material, relief could be granted proportionately rather than denied in full. The notification was construed according to its plain language, without adding restrictive words, and the benefit was extended on a proportionate basis for the waste content used in the finished product. Case-Laws Central Excise Fri, 11 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73592