https://www.taxtmi.com/caselaws?id=295154 Central excise exemption for products using fly ash or phospho-gypsum depended on meeting the prescribed material proportion and maintaining accounts in the manner and form prescribed by the jurisdictional Commissioner. BIS compliance was not an express condition under the relevant notifications for the disputed period and could not be imported by interpretation. Records established use of the minimum required fly ash quantity, and no separate record format had been prescribed. The exemption therefore remained available, making the duty demand unsustainable. Exemption notifications must be applied according to their stated terms without adding unstated substantive or procedural conditions. en-us Tue, 28 Jan 2020 00:00:00 +0530 Tue, 27 Jul 2021 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295154 Central excise exemption for products using fly ash or phospho-gypsum depended on meeting the prescribed material proportion and maintaining accounts in the manner and form prescribed by the jurisdictional Commissioner. BIS compliance was not an express condition under the relevant notifications for the disputed period and could not be imported by interpretation. Records established use of the minimum required fly ash quantity, and no separate record format had been prescribed. The exemption therefore remained available, making the duty demand unsustainable. Exemption notifications must be applied according to their stated terms without adding unstated substantive or procedural conditions. Case-Laws Central Excise Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295154