https://www.taxtmi.com/caselaws?id=120322 An exemption notification must be construed strictly on its own language, and its scope cannot be enlarged by substituting or stretching words not used in the instrument. The note explains that the phrase "brought in connection with" in Notification No. 1/95-C.E. was to be given its plain meaning, rather than read as equivalent to "used in or in relation to" manufacture. On that construction, capital goods received by a 100% export oriented unit without payment of duty were treated as eligible for the exemption, and the departmental challenge failed. en-us Mon, 06 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 14:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120322 An exemption notification must be construed strictly on its own language, and its scope cannot be enlarged by substituting or stretching words not used in the instrument. The note explains that the phrase "brought in connection with" in Notification No. 1/95-C.E. was to be given its plain meaning, rather than read as equivalent to "used in or in relation to" manufacture. On that construction, capital goods received by a 100% export oriented unit without payment of duty were treated as eligible for the exemption, and the departmental challenge failed. Case-Laws Central Excise Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120322