https://www.taxtmi.com/caselaws?id=120150 Identically worded exemption notifications were construed consistently where refrigeration compressors and gas compressors were used for installation of cold storage or cold room for preservation, storage or transport of marine produce. An earlier unappealed adjudication under Notification No. 19/99-CE had granted the same concessional benefit, and that interpretation had attained finality. On that basis, the Revenue could not take a contrary view under Notification No. 6/2002-CE for the same goods and issue. The benefit was not confined only to agricultural produce, and the exemption was treated as applicable to the present notification as well. en-us Mon, 09 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 12:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120150 Identically worded exemption notifications were construed consistently where refrigeration compressors and gas compressors were used for installation of cold storage or cold room for preservation, storage or transport of marine produce. An earlier unappealed adjudication under Notification No. 19/99-CE had granted the same concessional benefit, and that interpretation had attained finality. On that basis, the Revenue could not take a contrary view under Notification No. 6/2002-CE for the same goods and issue. The benefit was not confined only to agricultural produce, and the exemption was treated as applicable to the present notification as well. Case-Laws Central Excise Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120150