https://www.taxtmi.com/caselaws?id=81413 Rule 51A was construed in the context of Chapter V as a whole and not literally so as to bar all duty-paid goods from entering a factory. The provision was read as applying only to duty-paid goods manufactured by the assessee and cleared from the factory, because a literal reading would make factory operations impracticable by excluding inputs and articles used in the manufacturing process. On that construction, duty-paid goods other than the assessee's own manufactured goods could lawfully be received into the factory, and the penalty was unsustainable. en-us Thu, 11 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81413 Rule 51A was construed in the context of Chapter V as a whole and not literally so as to bar all duty-paid goods from entering a factory. The provision was read as applying only to duty-paid goods manufactured by the assessee and cleared from the factory, because a literal reading would make factory operations impracticable by excluding inputs and articles used in the manufacturing process. On that construction, duty-paid goods other than the assessee's own manufactured goods could lawfully be received into the factory, and the penalty was unsustainable. Case-Laws Central Excise Thu, 11 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81413