https://www.taxtmi.com/caselaws?id=95537 Exemption Notification No. 202/88-C.E. was treated as inapplicable because the input materials were classified as old and unserviceable re-rollable scrap, not as angles, shapes and sections covered by the notification. The Tribunal applied the principle that an exemption notification must be strictly construed, and benefit cannot be extended to inputs outside the categories expressly specified. On that basis, the Revenue's denial of exemption was sustained and the assessee was found not entitled to the benefit. en-us Thu, 23 Sep 1999 00:00:00 +0530 Tue, 13 Dec 2011 12:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95537 Exemption Notification No. 202/88-C.E. was treated as inapplicable because the input materials were classified as old and unserviceable re-rollable scrap, not as angles, shapes and sections covered by the notification. The Tribunal applied the principle that an exemption notification must be strictly construed, and benefit cannot be extended to inputs outside the categories expressly specified. On that basis, the Revenue's denial of exemption was sustained and the assessee was found not entitled to the benefit. Case-Laws Central Excise Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95537