https://www.taxtmi.com/caselaws?id=90583 Waste arising during the manufacture of textured yarn was held to fall within Notification No. 214/79, because crimping was treated as one method of texturisation and the notification could not be read so narrowly as to exclude waste from other texturising methods with the same physical properties and end-use. The Tribunal applied the rule that exemption notifications are construed strictly, but where the language reasonably permits more than one view, the interpretation avoiding absurdity and favouring the assessee must prevail. The exemption denial was set aside and consequential relief followed. en-us Thu, 31 Oct 1996 00:00:00 +0530 Mon, 10 Oct 2011 11:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90583 Waste arising during the manufacture of textured yarn was held to fall within Notification No. 214/79, because crimping was treated as one method of texturisation and the notification could not be read so narrowly as to exclude waste from other texturising methods with the same physical properties and end-use. The Tribunal applied the rule that exemption notifications are construed strictly, but where the language reasonably permits more than one view, the interpretation avoiding absurdity and favouring the assessee must prevail. The exemption denial was set aside and consequential relief followed. Case-Laws Central Excise Thu, 31 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90583