https://www.taxtmi.com/caselaws?id=42231 The High Court of Bombay ruled in favor of a firm manufacturing aluminium circles, granting them total exemption from excise duty under Notification No. 291/86-C.E. The court confirmed the firm's entitlement to the exemption based on the notification's language, extending it to the intermediary product in the manufacturing process. Additionally, the rejection of total exemption under Notification No. 43/75 was deemed unjustified, and the court supported the retrospective application of the relevant notification. The court allowed the writ petition, emphasizing the clarity and applicability of the exemption notifications in question. en-us Mon, 07 Mar 1988 00:00:00 +0530 Thu, 10 Jun 2010 09:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42231 The High Court of Bombay ruled in favor of a firm manufacturing aluminium circles, granting them total exemption from excise duty under Notification No. 291/86-C.E. The court confirmed the firm's entitlement to the exemption based on the notification's language, extending it to the intermediary product in the manufacturing process. Additionally, the rejection of total exemption under Notification No. 43/75 was deemed unjustified, and the court supported the retrospective application of the relevant notification. The court allowed the writ petition, emphasizing the clarity and applicability of the exemption notifications in question. Case-Laws Central Excise Mon, 07 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42231