https://www.taxtmi.com/caselaws?id=108608 The Tribunal upheld the Commissioner's order in a case involving manufacturers of Voltage Stabilisers availing benefits under Notification No. 88/88-C.E. The manufacturers were found to have complied with the notification's conditions regarding the assembly of components in rural areas by registered cooperative societies. The Tribunal emphasized the importance of interpreting the notification in line with legislative intent and upheld the eligibility criteria for benefit under the notification. The appeal by the Revenue was rejected, affirming the validity of the Commissioner's order. en-us Wed, 16 Jul 2003 00:00:00 +0530 Mon, 02 Apr 2012 18:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108608 The Tribunal upheld the Commissioner's order in a case involving manufacturers of Voltage Stabilisers availing benefits under Notification No. 88/88-C.E. The manufacturers were found to have complied with the notification's conditions regarding the assembly of components in rural areas by registered cooperative societies. The Tribunal emphasized the importance of interpreting the notification in line with legislative intent and upheld the eligibility criteria for benefit under the notification. The appeal by the Revenue was rejected, affirming the validity of the Commissioner's order. Case-Laws Central Excise Wed, 16 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108608