https://www.taxtmi.com/caselaws?id=122221 An exemption notification covering goods manufactured and consumed within the factory cannot be narrowed by implying a restriction not found in its text. Goods used captively in the manufacture or maintenance of capital goods remained eligible for exemption, because the notification did not confine use only to production activity; the assessee succeeded on this issue. Goods arising during manufacture of final products were also treated as intermediate products eligible for the same exemption, as the settled view and cited circulars supported that construction; the assessee succeeded on this issue as well. The impugned orders were therefore unsustainable and consequential relief followed. en-us Wed, 07 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 14:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122221 An exemption notification covering goods manufactured and consumed within the factory cannot be narrowed by implying a restriction not found in its text. Goods used captively in the manufacture or maintenance of capital goods remained eligible for exemption, because the notification did not confine use only to production activity; the assessee succeeded on this issue. Goods arising during manufacture of final products were also treated as intermediate products eligible for the same exemption, as the settled view and cited circulars supported that construction; the assessee succeeded on this issue as well. The impugned orders were therefore unsustainable and consequential relief followed. Case-Laws Central Excise Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122221