https://www.taxtmi.com/caselaws?id=41208 Electricity consumed in staff quarters attached to a factory was held not to fall within the expression "industrial unit" in Notification No. 52/78, because exemption notifications are construed strictly and the phrase was limited to the manufacturing /premises. The absence of any express extension to residential quarters was decisive, so the exemption did not apply. The existence of State notifications granting similar relief for such use did not alter the scope of the Central notification, and the electricity remained chargeable to Central Excise duty. en-us Thu, 28 Aug 1980 00:00:00 +0530 Mon, 31 May 2010 12:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41208 Electricity consumed in staff quarters attached to a factory was held not to fall within the expression "industrial unit" in Notification No. 52/78, because exemption notifications are construed strictly and the phrase was limited to the manufacturing /premises. The absence of any express extension to residential quarters was decisive, so the exemption did not apply. The existence of State notifications granting similar relief for such use did not alter the scope of the Central notification, and the electricity remained chargeable to Central Excise duty. Case-Laws Central Excise Thu, 28 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41208