https://www.taxtmi.com/caselaws?id=87009 Eligibility for excess production incentive rebate under Notification No. 116/84 had to be tested item-wise, because each specified good and each serial number in the Table operated separately. The notification's exclusion clause created two independent categories of ineligible factories, linked by the disjunctive "or", so clearances of one specified item could not satisfy the condition for another item. As the goods for which rebate was claimed were first cleared only after 1 April 1981, the relevant exclusion applied. The rebate claim was therefore barred under condition B IV(a), and no relief was available. en-us Fri, 30 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87009 Eligibility for excess production incentive rebate under Notification No. 116/84 had to be tested item-wise, because each specified good and each serial number in the Table operated separately. The notification's exclusion clause created two independent categories of ineligible factories, linked by the disjunctive "or", so clearances of one specified item could not satisfy the condition for another item. As the goods for which rebate was claimed were first cleared only after 1 April 1981, the relevant exclusion applied. The rebate claim was therefore barred under condition B IV(a), and no relief was available. Case-Laws Central Excise Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87009