https://www.taxtmi.com/caselaws?id=111121 Exemption under Notification No. 4/97-C.E. was construed strictly, and the claim failed because the prescribed registration condition for the ambulances was not shown to be satisfied. The later inclusion of one beneficiary in the notification did not cure the defect for the relevant period. The exemption and refund claim was therefore not allowable. en-us Wed, 31 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 14:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111121 Exemption under Notification No. 4/97-C.E. was construed strictly, and the claim failed because the prescribed registration condition for the ambulances was not shown to be satisfied. The later inclusion of one beneficiary in the notification did not cure the defect for the relevant period. The exemption and refund claim was therefore not allowable. Case-Laws Central Excise Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111121