https://www.taxtmi.com/caselaws?id=83566 An exemption notification granting relief only for goods used as "feed-stock" was interpreted strictly, with the term confined to its ordinary technical meaning as raw material delivered to a machine for processing. Low sulphur heavy stock used only to generate steam in fertiliser manufacture did not satisfy that condition and therefore did not qualify for exemption. The Tribunal rejected reliance on an earlier petroleum products ruling, holding that the notification in question was materially different and that general principles about inputs in an integrated manufacturing process could not override the specific wording of the exemption. The stricter construction meant the exemption was unavailable and the adverse demand-based order was sustained. en-us Tue, 30 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 12:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83566 An exemption notification granting relief only for goods used as "feed-stock" was interpreted strictly, with the term confined to its ordinary technical meaning as raw material delivered to a machine for processing. Low sulphur heavy stock used only to generate steam in fertiliser manufacture did not satisfy that condition and therefore did not qualify for exemption. The Tribunal rejected reliance on an earlier petroleum products ruling, holding that the notification in question was materially different and that general principles about inputs in an integrated manufacturing process could not override the specific wording of the exemption. The stricter construction meant the exemption was unavailable and the adverse demand-based order was sustained. Case-Laws Central Excise Tue, 30 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83566