https://www.taxtmi.com/caselaws?id=914 An undefined exemption term in Notification No. 88/88-C.E. was interpreted in its ordinary sense, so a proprietary concern recognised by the Khadi and Village Industries Board and operating in a rural area qualified as an "institution" despite its commercial character. The notification did not require the unit to be charitable or non-commercial, and the rural industrial promotion object supported exemption. For Notification No. 28/64-C.E., exemption could not be denied without proof that power or steam was used for heating in soap manufacture; as no such evidence was shown, the benefit remained available. The impugned order was therefore unsustainable and consequential relief followed. en-us Fri, 14 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=914 An undefined exemption term in Notification No. 88/88-C.E. was interpreted in its ordinary sense, so a proprietary concern recognised by the Khadi and Village Industries Board and operating in a rural area qualified as an "institution" despite its commercial character. The notification did not require the unit to be charitable or non-commercial, and the rural industrial promotion object supported exemption. For Notification No. 28/64-C.E., exemption could not be denied without proof that power or steam was used for heating in soap manufacture; as no such evidence was shown, the benefit remained available. The impugned order was therefore unsustainable and consequential relief followed. Case-Laws Central Excise Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=914