https://www.taxtmi.com/caselaws?id=94557 Exemption Notification No. 202/88-CE had to be construed strictly according to its express terms: the 5 mm thickness condition applied only to the input steel plates or sheets, not to the finished tubes and pipes. The thickness of the output goods could not be imported into the notification by implication to deny exemption. On the record, the Revenue relied mainly on quality control records and invoices showing output thickness, while the manufacturer produced evidence of 5 mm coil procurement, supporting certificates, and plant capacity designed for that thickness; the Revenue did not discharge the burden of proving use of thicker inputs or any plant modification. The exemption therefore remained available. en-us Tue, 15 Feb 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94557 Exemption Notification No. 202/88-CE had to be construed strictly according to its express terms: the 5 mm thickness condition applied only to the input steel plates or sheets, not to the finished tubes and pipes. The thickness of the output goods could not be imported into the notification by implication to deny exemption. On the record, the Revenue relied mainly on quality control records and invoices showing output thickness, while the manufacturer produced evidence of 5 mm coil procurement, supporting certificates, and plant capacity designed for that thickness; the Revenue did not discharge the burden of proving use of thicker inputs or any plant modification. The exemption therefore remained available. Case-Laws Central Excise Tue, 15 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94557