https://www.taxtmi.com/caselaws?id=44487 An exemption notification covering parts of weigh-bridges produced in the factory or elsewhere could not be read narrowly so as to confine relief only to parts made in the same factory. The proviso requiring compliance with Rule 56A of the Central Excise Rules, 1944 was procedural and regulated the mode of availing the exemption, but it could not defeat the substantive benefit granted by the main clause. The fact that the duty involved was countervailing duty also did not exclude the notification's scope. On this construction, the assessee remained entitled to the exemption for parts produced outside the factory. en-us Tue, 04 Feb 1997 00:00:00 +0530 Sat, 26 Jun 2010 15:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44487 An exemption notification covering parts of weigh-bridges produced in the factory or elsewhere could not be read narrowly so as to confine relief only to parts made in the same factory. The proviso requiring compliance with Rule 56A of the Central Excise Rules, 1944 was procedural and regulated the mode of availing the exemption, but it could not defeat the substantive benefit granted by the main clause. The fact that the duty involved was countervailing duty also did not exclude the notification's scope. On this construction, the assessee remained entitled to the exemption for parts produced outside the factory. Case-Laws Central Excise Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44487