https://www.taxtmi.com/caselaws?id=48796 Exemption notifications are strictly construed at the eligibility stage, but once the claimant falls within their scope, the benefit is applied liberally. The hospital satisfied the substantive condition that the air-conditioners were used in an approved hospital establishment. Delay in intimation, inspection, and other Chapter X procedural requirements under the Central Excise Rules, 1944 were treated as procedural lapses only, and they did not defeat the exemption because the intended use condition had been met. The exemption was therefore upheld in the claimants' favour. en-us Wed, 19 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48796 Exemption notifications are strictly construed at the eligibility stage, but once the claimant falls within their scope, the benefit is applied liberally. The hospital satisfied the substantive condition that the air-conditioners were used in an approved hospital establishment. Delay in intimation, inspection, and other Chapter X procedural requirements under the Central Excise Rules, 1944 were treated as procedural lapses only, and they did not defeat the exemption because the intended use condition had been met. The exemption was therefore upheld in the claimants' favour. Case-Laws Central Excise Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48796