https://www.taxtmi.com/caselaws?id=43541 An exemption under Notification No. 45/73-C.E. depended on the factory having an attached plant for making bamboo pulp; where no such plant existed, the benefit could not be denied merely because bamboo pulp was purchased and used from outside. The plain wording of the proviso controlled, and the interpretation that added words or relied on assumed legislative intent was rejected. The factory was therefore entitled to the exemption, and the contrary denial could not stand. en-us Fri, 22 Jan 1993 00:00:00 +0530 Fri, 18 Jun 2010 16:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43541 An exemption under Notification No. 45/73-C.E. depended on the factory having an attached plant for making bamboo pulp; where no such plant existed, the benefit could not be denied merely because bamboo pulp was purchased and used from outside. The plain wording of the proviso controlled, and the interpretation that added words or relied on assumed legislative intent was rejected. The factory was therefore entitled to the exemption, and the contrary denial could not stand. Case-Laws Central Excise Fri, 22 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43541