https://www.taxtmi.com/caselaws?id=85662 A credit notification must be construed according to its own wording, and where different duties are identified in one part but omitted from a restrictive proviso, the omission is treated as deliberate. Here, the second proviso to paragraph 2 of Notification No. 177/86-C.E., as amended, referred only to duty of excise and special duty of excise, not to additional duty of customs under Section 3 of the Customs Tariff Act, 1975. The ceiling therefore did not extend to that customs duty, and full Modvat credit remained admissible. The ruling confirms that a credit restriction cannot be expanded beyond the duties expressly covered by the notification. en-us Thu, 20 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85662 A credit notification must be construed according to its own wording, and where different duties are identified in one part but omitted from a restrictive proviso, the omission is treated as deliberate. Here, the second proviso to paragraph 2 of Notification No. 177/86-C.E., as amended, referred only to duty of excise and special duty of excise, not to additional duty of customs under Section 3 of the Customs Tariff Act, 1975. The ceiling therefore did not extend to that customs duty, and full Modvat credit remained admissible. The ruling confirms that a credit restriction cannot be expanded beyond the duties expressly covered by the notification. Case-Laws Central Excise Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85662