https://www.taxtmi.com/caselaws?id=87931 Notification No. 131/81 exempted platinum articles remade from old or used platinum articles, and the eligibility clause was not narrowed by later references to the value of materials added or the amount charged for remaking. Those words governed only the computation of the exemption, not the class of eligible goods. An assessee who remade old platinum articles and sold the finished articles on its own account remained within the notification. The orders rejecting exemption were unsustainable, and refund relief remained subject to the statutory requirements for refund claims. en-us Mon, 05 Jan 1998 00:00:00 +0530 Tue, 13 Sep 2011 18:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87931 Notification No. 131/81 exempted platinum articles remade from old or used platinum articles, and the eligibility clause was not narrowed by later references to the value of materials added or the amount charged for remaking. Those words governed only the computation of the exemption, not the class of eligible goods. An assessee who remade old platinum articles and sold the finished articles on its own account remained within the notification. The orders rejecting exemption were unsustainable, and refund relief remained subject to the statutory requirements for refund claims. Case-Laws Central Excise Mon, 05 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87931