https://www.taxtmi.com/caselaws?id=84934 Strict construction of exemption notifications led to denial of Notification No. 40/85-C.E. for ammonia used in manufacturing urea cleared for use otherwise than as fertiliser, because the actual use contemplated by the notification was not satisfied. The assessee, however, was allowed Notification No. 217/86-C.E. for the relevant period, since non-filing of the earlier classification list did not by itself extinguish a statutory exemption otherwise available in law, and there is no estoppel against law. The result was partial relief, with the main exemption claim rejected and the alternative exemption upheld. en-us Mon, 29 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 16:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84934 Strict construction of exemption notifications led to denial of Notification No. 40/85-C.E. for ammonia used in manufacturing urea cleared for use otherwise than as fertiliser, because the actual use contemplated by the notification was not satisfied. The assessee, however, was allowed Notification No. 217/86-C.E. for the relevant period, since non-filing of the earlier classification list did not by itself extinguish a statutory exemption otherwise available in law, and there is no estoppel against law. The result was partial relief, with the main exemption claim rejected and the alternative exemption upheld. Case-Laws Central Excise Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84934