https://www.taxtmi.com/caselaws?id=116900 Cement manufactured with clinker purchased from outside the factory remained eligible for concessional excise duty under Notification No. 154/90-C.E. because the notification itself contained no restriction limiting the benefit to cement made only from in-house clinker. The Tribunal applied the principle that exemption notifications must be interpreted strictly according to their clear terms, and no additional condition can be implied where none is expressed. Distinguishing an earlier notification that did contain an in-factory clinker requirement, it held that the absence of such a qualifying condition was decisive and the exemption could not be denied on the ground that the input was bought externally. en-us Mon, 26 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 16:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116900 Cement manufactured with clinker purchased from outside the factory remained eligible for concessional excise duty under Notification No. 154/90-C.E. because the notification itself contained no restriction limiting the benefit to cement made only from in-house clinker. The Tribunal applied the principle that exemption notifications must be interpreted strictly according to their clear terms, and no additional condition can be implied where none is expressed. Distinguishing an earlier notification that did contain an in-factory clinker requirement, it held that the absence of such a qualifying condition was decisive and the exemption could not be denied on the ground that the input was bought externally. Case-Laws Central Excise Mon, 26 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116900