https://www.taxtmi.com/caselaws?id=41910 An exemption notification under Rule 8(1) of the Central Excise Rules, 1944 was held to confer a benefit on the manufacturer where it contained no express condition requiring the benefit to be passed on to buyers or consumers. The charging scheme under Section 3 and the valuation rule in Section 4(4)(d)(ii) did not justify adding a notional pass-on requirement, and an exemption could not be qualified by administrative directions or by reading in a condition absent from the notification itself. The assessable value therefore could not be reworked on the assumption that the exemption had to be passed on. en-us Fri, 30 Aug 1985 00:00:00 +0530 Mon, 07 Jun 2010 18:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41910 An exemption notification under Rule 8(1) of the Central Excise Rules, 1944 was held to confer a benefit on the manufacturer where it contained no express condition requiring the benefit to be passed on to buyers or consumers. The charging scheme under Section 3 and the valuation rule in Section 4(4)(d)(ii) did not justify adding a notional pass-on requirement, and an exemption could not be qualified by administrative directions or by reading in a condition absent from the notification itself. The assessable value therefore could not be reworked on the assumption that the exemption had to be passed on. Case-Laws Central Excise Fri, 30 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41910