https://www.taxtmi.com/caselaws?id=89918 Eligibility for money credit under the notification depended on strict compliance with the prescribed certificate requirement from the specified authority confirming solvent extraction manufacture. The text states that this certificate was not a mere procedural formality but a substantive condition going to entitlement itself, so invoices, records, or returns could not replace it. Because the concession operated as an exception, the condition had to be strictly construed and fully satisfied. On that basis, non-production of the certificate justified denial of credit, and the claimed benefit was rejected. en-us Tue, 10 Nov 1998 00:00:00 +0530 Fri, 30 Sep 2011 15:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89918 Eligibility for money credit under the notification depended on strict compliance with the prescribed certificate requirement from the specified authority confirming solvent extraction manufacture. The text states that this certificate was not a mere procedural formality but a substantive condition going to entitlement itself, so invoices, records, or returns could not replace it. Because the concession operated as an exception, the condition had to be strictly construed and fully satisfied. On that basis, non-production of the certificate justified denial of credit, and the claimed benefit was rejected. Case-Laws Central Excise Tue, 10 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89918