https://www.taxtmi.com/caselaws?id=45747 Exemption notifications under excise law must be construed strictly, and the claimant must bring itself squarely within their terms. The relevant entitlement is tested at the point when duty becomes leviable, namely on clearance for home consumption, not at a later stage when a demand is raised. Where a manufacturer cleared excisable goods without a licence and without payment of duty at the time of removal, the exemption could not be invoked retrospectively merely because duty was subsequently demanded under Rule 10A. The claim to exemption therefore failed and the demand was sustained against the assessee. en-us Tue, 30 Nov 1965 00:00:00 +0530 Tue, 13 Jul 2010 15:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45747 Exemption notifications under excise law must be construed strictly, and the claimant must bring itself squarely within their terms. The relevant entitlement is tested at the point when duty becomes leviable, namely on clearance for home consumption, not at a later stage when a demand is raised. Where a manufacturer cleared excisable goods without a licence and without payment of duty at the time of removal, the exemption could not be invoked retrospectively merely because duty was subsequently demanded under Rule 10A. The claim to exemption therefore failed and the demand was sustained against the assessee. Case-Laws Central Excise Tue, 30 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45747