https://www.taxtmi.com/caselaws?id=86376 Exemption for cement manufactured under a notification tied to factory capacity and use of a vertical shaft kiln was denied where part of the clinker was purchased from outside and was not shown to have been produced by such a kiln. The controlling wording was read as requiring the clinker used in manufacture to satisfy the kiln-based condition, not merely the factory in general. Because the same language had already been construed against the assessee and that interpretation had been upheld by the Supreme Court, the earlier construction governed here. The exemption was therefore unavailable, and the matter was decided in favour of the Revenue. en-us Tue, 28 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 13:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86376 Exemption for cement manufactured under a notification tied to factory capacity and use of a vertical shaft kiln was denied where part of the clinker was purchased from outside and was not shown to have been produced by such a kiln. The controlling wording was read as requiring the clinker used in manufacture to satisfy the kiln-based condition, not merely the factory in general. Because the same language had already been construed against the assessee and that interpretation had been upheld by the Supreme Court, the earlier construction governed here. The exemption was therefore unavailable, and the matter was decided in favour of the Revenue. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86376