https://www.taxtmi.com/caselaws?id=89625 An exemption notification was interpreted according to its express terms, and the mere fact that aluminium circles used as inputs had been cleared through RG 23 Part-II under Rule 56A did not create an implied disqualification. The supplier's use of proforma credit under Rule 56A did not, by itself, affect eligibility for Notification No. 271/82 because the notification contained no restriction to that effect. The denial of the notification benefit was therefore unsustainable, and relief followed in favour of the assessee. en-us Thu, 29 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 15:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89625 An exemption notification was interpreted according to its express terms, and the mere fact that aluminium circles used as inputs had been cleared through RG 23 Part-II under Rule 56A did not create an implied disqualification. The supplier's use of proforma credit under Rule 56A did not, by itself, affect eligibility for Notification No. 271/82 because the notification contained no restriction to that effect. The denial of the notification benefit was therefore unsustainable, and relief followed in favour of the assessee. Case-Laws Central Excise Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89625