https://www.taxtmi.com/caselaws?id=92524 An exclusion clause denying Modvat credit for plant, machinery, machines, appliances and equipment was construed strictly, so constituent parts were not treated as excluded unless expressly covered. The Tribunal reasoned that reading parts into the exclusion would make the clause redundant and relied on earlier decisions that such parts were not barred by implication. On that basis, it found that the dispute raised a referable question of law for the High Court on whether the disputed parts fell within the exclusion clause, and the reference application was allowed. en-us Tue, 05 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92524 An exclusion clause denying Modvat credit for plant, machinery, machines, appliances and equipment was construed strictly, so constituent parts were not treated as excluded unless expressly covered. The Tribunal reasoned that reading parts into the exclusion would make the clause redundant and relied on earlier decisions that such parts were not barred by implication. On that basis, it found that the dispute raised a referable question of law for the High Court on whether the disputed parts fell within the exclusion clause, and the reference application was allowed. Case-Laws Central Excise Tue, 05 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92524