https://www.taxtmi.com/caselaws?id=80563 An exemption under Notification No. 118/75-C.E. for goods manufactured in a factory and intended for use in the same factory or another factory of the same manufacturer could not be denied merely because the final product was produced on job-work basis for another person. The notification did not make ownership of the finished goods a condition for exemption, and its plain language had to govern fiscal relief. Rule 56-C could not be used to narrow the exemption by importing extra restrictions not found in the notification. On that basis, the captively consumed goods qualified for exemption and duty already paid was refundable. en-us Thu, 05 Jul 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80563 An exemption under Notification No. 118/75-C.E. for goods manufactured in a factory and intended for use in the same factory or another factory of the same manufacturer could not be denied merely because the final product was produced on job-work basis for another person. The notification did not make ownership of the finished goods a condition for exemption, and its plain language had to govern fiscal relief. Rule 56-C could not be used to narrow the exemption by importing extra restrictions not found in the notification. On that basis, the captively consumed goods qualified for exemption and duty already paid was refundable. Case-Laws Central Excise Thu, 05 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80563