https://www.taxtmi.com/caselaws?id=91869 An amending exemption notification does not create an independent right to exemption where it merely modifies an original notification that is itself inapplicable to the goods. Tracing cloth could not claim benefit under the later notifications because those instruments had no separate operative force beyond the original exemption scheme. Once the original exemption was unavailable, the amended notifications could not be relied on as standalone sources of relief, so the exemption claim failed and the Revenue's challenge succeeded. en-us Wed, 23 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91869 An amending exemption notification does not create an independent right to exemption where it merely modifies an original notification that is itself inapplicable to the goods. Tracing cloth could not claim benefit under the later notifications because those instruments had no separate operative force beyond the original exemption scheme. Once the original exemption was unavailable, the amended notifications could not be relied on as standalone sources of relief, so the exemption claim failed and the Revenue's challenge succeeded. Case-Laws Central Excise Wed, 23 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91869