https://www.taxtmi.com/caselaws?id=82960 An exemption notification excluding captive clearances of specified inputs from the aggregate value of clearances was construed according to its text, without reading in a condition that the final specified goods must also be cleared under the same notification. On that construction, captive clearances of parts, rotors and stators used in further manufacture were not to be counted for computing the exemption threshold. The notification's benefit therefore extended to the assessee, and the related duty demands and penalties were unsustainable. en-us Thu, 09 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 14:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82960 An exemption notification excluding captive clearances of specified inputs from the aggregate value of clearances was construed according to its text, without reading in a condition that the final specified goods must also be cleared under the same notification. On that construction, captive clearances of parts, rotors and stators used in further manufacture were not to be counted for computing the exemption threshold. The notification's benefit therefore extended to the assessee, and the related duty demands and penalties were unsustainable. Case-Laws Central Excise Thu, 09 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82960