https://www.taxtmi.com/caselaws?id=126681 Exemption and credit notifications must be construed on their plain language, and no extra condition can be added by implication. Where Notification No. 58/97-C.E. required inputs to be received directly from the manufacturer of the inputs, that condition was satisfied by direct supply under invoice even though delivery was made at a job worker's premises rather than the assessee's own factory. The decisive test was the directness of the supply transaction, not the physical situs of delivery. On that construction, the assessee remained entitled to the credit benefit and denial of Cenvat credit was unsustainable. en-us Tue, 02 Jun 2009 00:00:00 +0530 Tue, 04 Dec 2012 15:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126681 Exemption and credit notifications must be construed on their plain language, and no extra condition can be added by implication. Where Notification No. 58/97-C.E. required inputs to be received directly from the manufacturer of the inputs, that condition was satisfied by direct supply under invoice even though delivery was made at a job worker's premises rather than the assessee's own factory. The decisive test was the directness of the supply transaction, not the physical situs of delivery. On that construction, the assessee remained entitled to the credit benefit and denial of Cenvat credit was unsustainable. Case-Laws Central Excise Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126681