https://www.taxtmi.com/caselaws?id=88276 Exemption under Notification No. 74/62 was treated as available for C.I. cast articles manufactured from duty paid pig iron, because the notification did not expressly confine the raw material to old iron or steel scrap. The Tribunal applied the established interpretive approach that ambiguity in an exemption provision must be resolved in favour of the assessee. On that basis, the final products were regarded as within the scope of the notification and exemption was allowed. en-us Wed, 17 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 16:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88276 Exemption under Notification No. 74/62 was treated as available for C.I. cast articles manufactured from duty paid pig iron, because the notification did not expressly confine the raw material to old iron or steel scrap. The Tribunal applied the established interpretive approach that ambiguity in an exemption provision must be resolved in favour of the assessee. On that basis, the final products were regarded as within the scope of the notification and exemption was allowed. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88276