https://www.taxtmi.com/caselaws?id=90294 Notification No. 115/75-C.E. exempted goods manufactured in factories belonging to industries specified in its schedule, and latex mix captively produced by a coir industry fell within that wording. A coir industry was one of the specified industries, so all excisable goods manufactured by it were eligible for exemption unless expressly excluded. The earlier Supreme Court interpretation of a similarly worded notification supported this broad reading. Latex mix was therefore exempt, and the demand and penalties could not be sustained. en-us Tue, 16 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 18:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90294 Notification No. 115/75-C.E. exempted goods manufactured in factories belonging to industries specified in its schedule, and latex mix captively produced by a coir industry fell within that wording. A coir industry was one of the specified industries, so all excisable goods manufactured by it were eligible for exemption unless expressly excluded. The earlier Supreme Court interpretation of a similarly worded notification supported this broad reading. Latex mix was therefore exempt, and the demand and penalties could not be sustained. Case-Laws Central Excise Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90294