https://www.taxtmi.com/caselaws?id=97744 Exemption under Notification No. 46/86, as amended, and from 16-3-1995 Notification No. 35/95 was available to sewing thread wound on cones. The notifications covered cotton yarn subjected to specified processes, including winding and reeling, and no further condition required the yarn to be fit for weaving fabrics after winding. The Tribunal applied the plain language of the exemption notifications and declined to read an additional restriction into them. The denial of exemption was therefore unsustainable, and the assessee was entitled to the benefit. en-us Fri, 02 Feb 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97744 Exemption under Notification No. 46/86, as amended, and from 16-3-1995 Notification No. 35/95 was available to sewing thread wound on cones. The notifications covered cotton yarn subjected to specified processes, including winding and reeling, and no further condition required the yarn to be fit for weaving fabrics after winding. The Tribunal applied the plain language of the exemption notifications and declined to read an additional restriction into them. The denial of exemption was therefore unsustainable, and the assessee was entitled to the benefit. Case-Laws Central Excise Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97744