https://www.taxtmi.com/caselaws?id=106352 A fiscal circular must be read according to its plain wording, and its benefit cannot be narrowed by adding a restriction not found in the text. The circular here permitted one endorsement of subsidiary gate passes and specified certificates for availing Modvat credit, provided the goods covered were sent onward. On that wording, the permission was not limited to subsidiary gate passes or to endorsements by canalising agencies alone. The certificate issued by the Range Superintendent therefore fell within the circular, and the private endorsement in favour of the assessee was permissible. en-us Fri, 24 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 17:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106352 A fiscal circular must be read according to its plain wording, and its benefit cannot be narrowed by adding a restriction not found in the text. The circular here permitted one endorsement of subsidiary gate passes and specified certificates for availing Modvat credit, provided the goods covered were sent onward. On that wording, the permission was not limited to subsidiary gate passes or to endorsements by canalising agencies alone. The certificate issued by the Range Superintendent therefore fell within the circular, and the private endorsement in favour of the assessee was permissible. Case-Laws Central Excise Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106352