https://www.taxtmi.com/caselaws?id=42835 An exemption notification that expressly incorporates only the procedure in Rule 56A of the Central Excise Rules does not also import later substantive restrictions into that notification. The revenue's reliance on the amended rule could not defeat the exemption, because the notification had adopted only the procedural mechanism and not the substantive credit-disallowance provision. Reading the restriction into the notification would have undermined its purpose and made the exemption ineffective. The governing principle is that substantive limits are not implied into an exemption notification unless they are expressly included; on that basis, entitlement to the exemption was upheld. en-us Tue, 11 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42835 An exemption notification that expressly incorporates only the procedure in Rule 56A of the Central Excise Rules does not also import later substantive restrictions into that notification. The revenue's reliance on the amended rule could not defeat the exemption, because the notification had adopted only the procedural mechanism and not the substantive credit-disallowance provision. Reading the restriction into the notification would have undermined its purpose and made the exemption ineffective. The governing principle is that substantive limits are not implied into an exemption notification unless they are expressly included; on that basis, entitlement to the exemption was upheld. Case-Laws Central Excise Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42835