https://www.taxtmi.com/caselaws?id=41489 Under a revised excise exemption notification for paper, eligibility for concessional duty depended on aggregating the clearances of all factories of the manufacturer in the preceding financial year within the prescribed limits. The proviso conditions-such as the factory not having an attached bamboo or wood pulp plant and manufacturing paper from pulp-applied separately to the factory claiming the concession. The text did not permit reading in a further restriction limiting aggregation only to factories using unconventional raw material. On a plain construction, the clearances from both factories had to be added together, so the Bhopal factory could not exclude the Rayagada clearances and the concession claim failed. en-us Thu, 29 Mar 1984 00:00:00 +0530 Thu, 03 Jun 2010 17:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41489 Under a revised excise exemption notification for paper, eligibility for concessional duty depended on aggregating the clearances of all factories of the manufacturer in the preceding financial year within the prescribed limits. The proviso conditions-such as the factory not having an attached bamboo or wood pulp plant and manufacturing paper from pulp-applied separately to the factory claiming the concession. The text did not permit reading in a further restriction limiting aggregation only to factories using unconventional raw material. On a plain construction, the clearances from both factories had to be added together, so the Bhopal factory could not exclude the Rayagada clearances and the concession claim failed. Case-Laws Central Excise Thu, 29 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41489