https://www.taxtmi.com/caselaws?id=90110 For Condition No. (vi) of Notification No. 283/82-C.E., the expression "specified goods" was confined to the final products identified in Table A and did not extend to raw materials used in their manufacture. The notification required deduction only of specified goods received from outside the factory for manufacture of those goods during the relevant period. Excluding raw materials from clearance computation was therefore unwarranted, because that reading would distort the incentive scheme and lead to an absurd result. The Tribunal's construction was upheld, and the claim that raw material purchases had to be deducted for incentive entitlement was rejected. en-us Fri, 29 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 14:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90110 For Condition No. (vi) of Notification No. 283/82-C.E., the expression "specified goods" was confined to the final products identified in Table A and did not extend to raw materials used in their manufacture. The notification required deduction only of specified goods received from outside the factory for manufacture of those goods during the relevant period. Excluding raw materials from clearance computation was therefore unwarranted, because that reading would distort the incentive scheme and lead to an absurd result. The Tribunal's construction was upheld, and the claim that raw material purchases had to be deducted for incentive entitlement was rejected. Case-Laws Central Excise Fri, 29 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90110