https://www.taxtmi.com/caselaws?id=81593 Cement was not eligible for the concessional rate under Notification No. 124/87-C.E. because the clinker used was produced in a separate factory that commenced production only in 1988, outside the period specified in the notification. The notification was construed on its plain language: the concessional rate applied only where cement was manufactured in a qualifying factory and the clinker was produced within the same factory or another factory of the same manufacturer that had also commenced production during the stated period. A harmonious construction was rejected because the wording was clear and unambiguous. The higher duty under Notification No. 35/88-C.E. therefore applied. en-us Thu, 07 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81593 Cement was not eligible for the concessional rate under Notification No. 124/87-C.E. because the clinker used was produced in a separate factory that commenced production only in 1988, outside the period specified in the notification. The notification was construed on its plain language: the concessional rate applied only where cement was manufactured in a qualifying factory and the clinker was produced within the same factory or another factory of the same manufacturer that had also commenced production during the stated period. A harmonious construction was rejected because the wording was clear and unambiguous. The higher duty under Notification No. 35/88-C.E. therefore applied. Case-Laws Central Excise Thu, 07 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81593