https://www.taxtmi.com/caselaws?id=50959 Residual fuel oil was held not to fall within Notification No. 14/97-C.E. (N.T.) for purposes of restricting Modvat credit because the notification expressly listed only specified fuels and did not mention RFO. Applying strict construction, the omission of RFO was treated as significant, and neither shared chapter classification nor similar BIS specifications was sufficient to extend the restriction to an unenumerated product. The notification was therefore construed as inapplicable to RFO, with the result that the Modvat credit restriction did not apply. en-us Fri, 21 Dec 2001 00:00:00 +0530 Mon, 20 Sep 2010 17:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50959 Residual fuel oil was held not to fall within Notification No. 14/97-C.E. (N.T.) for purposes of restricting Modvat credit because the notification expressly listed only specified fuels and did not mention RFO. Applying strict construction, the omission of RFO was treated as significant, and neither shared chapter classification nor similar BIS specifications was sufficient to extend the restriction to an unenumerated product. The notification was therefore construed as inapplicable to RFO, with the result that the Modvat credit restriction did not apply. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50959