https://www.taxtmi.com/caselaws?id=94097 An exemption notification for waste of man-made stable fibres and man-made filament yarn was construed strictly, and the benefit could not be denied by expanding its terms to cover PTA and MEG as organic polymers. The assessee's technical certificate supported its position that the prohibited process of polymerization or manufacture of organic polymers was not undertaken, and the department should have obtained its own technical verification before rejecting the claim. The exemption was therefore available, and the revenue's objections failed. en-us Mon, 25 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94097 An exemption notification for waste of man-made stable fibres and man-made filament yarn was construed strictly, and the benefit could not be denied by expanding its terms to cover PTA and MEG as organic polymers. The assessee's technical certificate supported its position that the prohibited process of polymerization or manufacture of organic polymers was not undertaken, and the department should have obtained its own technical verification before rejecting the claim. The exemption was therefore available, and the revenue's objections failed. Case-Laws Central Excise Mon, 25 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94097