https://www.taxtmi.com/caselaws?id=81084 Where an exemption or production incentive notification uses the term "closed" without definition, it must be given its ordinary meaning in context. A tool-down strike did not amount to closure because the factory remained operational in substance: officers and staff were present, boilers and generators continued to run, and the plant was kept in working condition. The mere absence of production or clearances during the strike period was not enough to establish closure. On that basis, the period could not be treated as closure for computing base clearances, and the assessee remained entitled to the higher production concession under Rule 56AA and Notification No. 283/82-CE. en-us Thu, 15 Feb 1990 00:00:00 +0530 Wed, 22 Jun 2011 13:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81084 Where an exemption or production incentive notification uses the term "closed" without definition, it must be given its ordinary meaning in context. A tool-down strike did not amount to closure because the factory remained operational in substance: officers and staff were present, boilers and generators continued to run, and the plant was kept in working condition. The mere absence of production or clearances during the strike period was not enough to establish closure. On that basis, the period could not be treated as closure for computing base clearances, and the assessee remained entitled to the higher production concession under Rule 56AA and Notification No. 283/82-CE. Case-Laws Central Excise Thu, 15 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81084