https://www.taxtmi.com/caselaws?id=74139 The Tribunal ruled in favor of the appellants, allowing the appeal regarding the entitlement of polystyrene manufactured from imported raw materials to exemption benefits under notification No. 6/80. The decision was based on a strict interpretation of the notification's language, emphasizing that since Central Excise duty was not leviable on the imported styrene, the conditions specified in the notification were met, entitling the appellants to the concession granted. The judgment highlighted the importance of interpreting tax notifications based on their explicit language without speculating on legislative intent beyond the text. en-us Fri, 02 Dec 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74139 The Tribunal ruled in favor of the appellants, allowing the appeal regarding the entitlement of polystyrene manufactured from imported raw materials to exemption benefits under notification No. 6/80. The decision was based on a strict interpretation of the notification's language, emphasizing that since Central Excise duty was not leviable on the imported styrene, the conditions specified in the notification were met, entitling the appellants to the concession granted. The judgment highlighted the importance of interpreting tax notifications based on their explicit language without speculating on legislative intent beyond the text. Case-Laws Central Excise Fri, 02 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74139