https://www.taxtmi.com/caselaws?id=167286 An exemption notification must be strictly construed by its plain language, and where the nil-rate limit is attached to a factory, clearances by successive manufacturers from that factory must be clubbed for the year. Trade notices and clarifications cannot override the notification's express terms. Notification No. 305/77-C.E. operated on its own conditions for manufacture on another person's account and did not displace the limit under Notification No. 71/78-C.E. Because the factory had already exhausted the prescribed nil-rate clearance limit through earlier removals, the later clearances were not entitled to independent exemption, including for a loan licensee. en-us Fri, 07 Dec 1984 00:00:00 +0530 Mon, 15 Dec 2014 11:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167286 An exemption notification must be strictly construed by its plain language, and where the nil-rate limit is attached to a factory, clearances by successive manufacturers from that factory must be clubbed for the year. Trade notices and clarifications cannot override the notification's express terms. Notification No. 305/77-C.E. operated on its own conditions for manufacture on another person's account and did not displace the limit under Notification No. 71/78-C.E. Because the factory had already exhausted the prescribed nil-rate clearance limit through earlier removals, the later clearances were not entitled to independent exemption, including for a loan licensee. Case-Laws Central Excise Fri, 07 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167286