https://www.taxtmi.com/caselaws?id=451195 A beneficial area-based exemption notification must be construed according to its text and purpose, and additional plant and machinery installed after the cut-off date could not be used to read in a new disqualifying condition where commercial production had begun in time. Board circulars clarifying that later modification of machinery does not by itself defeat exemption were binding on field formations and prevailed over internal TRU communications. On the facts, the second splitting column was found to have been installed to improve product quality, not increase capacity, so exemption on goods manufactured using it remained available and the adverse demand and penalties failed. en-us Wed, 20 Mar 2024 00:00:00 +0530 Thu, 21 Mar 2024 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451195 A beneficial area-based exemption notification must be construed according to its text and purpose, and additional plant and machinery installed after the cut-off date could not be used to read in a new disqualifying condition where commercial production had begun in time. Board circulars clarifying that later modification of machinery does not by itself defeat exemption were binding on field formations and prevailed over internal TRU communications. On the facts, the second splitting column was found to have been installed to improve product quality, not increase capacity, so exemption on goods manufactured using it remained available and the adverse demand and penalties failed. Case-Laws Central Excise Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451195