https://www.taxtmi.com/caselaws?id=86471 An exemption notification using the phrase "in the manufacture of" was construed narrowly: goods merely facilitating production within a 100% export-oriented unit did not qualify unless they were themselves used in manufacturing articles meant solely for export. On that basis, foundation nuts and structures were held ineligible for duty-free treatment under Notification No. 123/81. The question of who bore duty liability on goods cleared against an eligibility certificate was left for lower-authority examination, including whether the supplier had undertaken liability if the goods were not used for the intended purpose. en-us Thu, 04 Jul 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86471 An exemption notification using the phrase "in the manufacture of" was construed narrowly: goods merely facilitating production within a 100% export-oriented unit did not qualify unless they were themselves used in manufacturing articles meant solely for export. On that basis, foundation nuts and structures were held ineligible for duty-free treatment under Notification No. 123/81. The question of who bore duty liability on goods cleared against an eligibility certificate was left for lower-authority examination, including whether the supplier had undertaken liability if the goods were not used for the intended purpose. Case-Laws Central Excise Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86471