https://www.taxtmi.com/caselaws?id=214215 Notification No. 39/2001-C.E. was confined to units that had completed the required investment and commenced commercial production by 31-12-2005, and its benefit could not be extended to goods manufactured with plant and machinery installed after that cut-off date in the same factory. Exemption notifications must be construed strictly according to their terms, so a broader area-based purpose could not enlarge the notification beyond its wording. Departmental clarifications and circulars were consistent with this interpretation and treated subsequent investment or fresh machinery installed after the cut-off date as outside the exemption. The refund claim was therefore not admissible. en-us Tue, 04 Oct 2011 00:00:00 +0530 Fri, 22 Jun 2012 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214215 Notification No. 39/2001-C.E. was confined to units that had completed the required investment and commenced commercial production by 31-12-2005, and its benefit could not be extended to goods manufactured with plant and machinery installed after that cut-off date in the same factory. Exemption notifications must be construed strictly according to their terms, so a broader area-based purpose could not enlarge the notification beyond its wording. Departmental clarifications and circulars were consistent with this interpretation and treated subsequent investment or fresh machinery installed after the cut-off date as outside the exemption. The refund claim was therefore not admissible. Case-Laws Central Excise Tue, 04 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214215