https://www.taxtmi.com/caselaws?id=33521 An exemption notification for goods donated or purchased for earthquake relief was construed broadly to cover intermediate products such as engines, chassis and bodies used in manufacturing motor vehicles cleared for that humanitarian purpose. A narrow reading was rejected because it would defeat the object of the relief-oriented exemption, so the intermediate goods were held not liable to central excise duty and the demand was set aside. The assessee's 8% Cenvat credit reversal was not refunded or disturbed in these proceedings, as the record did not justify granting such relief and the adjustment issue did not survive after the duty demand failed. en-us Tue, 23 Sep 2008 00:00:00 +0530 Thu, 21 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33521 An exemption notification for goods donated or purchased for earthquake relief was construed broadly to cover intermediate products such as engines, chassis and bodies used in manufacturing motor vehicles cleared for that humanitarian purpose. A narrow reading was rejected because it would defeat the object of the relief-oriented exemption, so the intermediate goods were held not liable to central excise duty and the demand was set aside. The assessee's 8% Cenvat credit reversal was not refunded or disturbed in these proceedings, as the record did not justify granting such relief and the adjustment issue did not survive after the duty demand failed. Case-Laws Central Excise Tue, 23 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33521