https://www.taxtmi.com/caselaws?id=73826 For Notification No. 150/83, the expressions "factory" and "closed" were not defined, so they were read with the parent excise law and their ordinary meaning, with any ambiguity in the exemption construed in favour of the assessee. The record showed continuing manufacturing-related activity, including work in the components section, receipt of raw materials, visitor movement, electricity use, and supporting documents. On that basis, the factory could not be treated as wholly closed merely because production of the specified finished goods had slowed or stopped, and the refund claim had to be reconsidered on that footing. en-us Tue, 11 Nov 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73826 For Notification No. 150/83, the expressions "factory" and "closed" were not defined, so they were read with the parent excise law and their ordinary meaning, with any ambiguity in the exemption construed in favour of the assessee. The record showed continuing manufacturing-related activity, including work in the components section, receipt of raw materials, visitor movement, electricity use, and supporting documents. On that basis, the factory could not be treated as wholly closed merely because production of the specified finished goods had slowed or stopped, and the refund claim had to be reconsidered on that footing. Case-Laws Central Excise Tue, 11 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73826