https://www.taxtmi.com/caselaws?id=45688 Natural and grammatical interpretation of rule 96-I of the Central Excise Rules, 1944 required the words "without spinning plants" to qualify the nearest noun, "factories", rather than the more remote expression "manufacturer". The provision could not be read by transposing words or adding language to extend the qualification differently. On that construction, the rule applied to a factory without spinning plants, so the Rayon and Silk Mill could validly claim the benefit of the rule and the appellant's contrary interpretation was rejected. en-us Wed, 10 Jul 1968 00:00:00 +0530 Tue, 13 Jul 2010 12:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45688 Natural and grammatical interpretation of rule 96-I of the Central Excise Rules, 1944 required the words "without spinning plants" to qualify the nearest noun, "factories", rather than the more remote expression "manufacturer". The provision could not be read by transposing words or adding language to extend the qualification differently. On that construction, the rule applied to a factory without spinning plants, so the Rayon and Silk Mill could validly claim the benefit of the rule and the appellant's contrary interpretation was rejected. Case-Laws Central Excise Wed, 10 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45688