https://www.taxtmi.com/caselaws?id=114647 Notification No. 115/75 was construed on its plain wording to extend exemption to goods manufactured in factories covered by the scheduled industries. A coir-industry unit's PU foam and quilted PU foam qualified for the benefit because the notification did not exclude those intermediary products, and their captively consumed use in making rubberized coir mattresses did not justify a narrower reading. Earlier interpretation of the same notification was followed, reinforcing that exemption cannot be curtailed by implying restrictions not found in the text. The denial of exemption was therefore not sustained. en-us Mon, 25 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 16:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114647 Notification No. 115/75 was construed on its plain wording to extend exemption to goods manufactured in factories covered by the scheduled industries. A coir-industry unit's PU foam and quilted PU foam qualified for the benefit because the notification did not exclude those intermediary products, and their captively consumed use in making rubberized coir mattresses did not justify a narrower reading. Earlier interpretation of the same notification was followed, reinforcing that exemption cannot be curtailed by implying restrictions not found in the text. The denial of exemption was therefore not sustained. Case-Laws Central Excise Mon, 25 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114647