https://www.taxtmi.com/caselaws?id=52179 An exemption notification for goods donated or purchased for earthquake relief was construed to cover excisable goods used in the relief chain where the statutory language and relief purpose were satisfied. On that reading, clinker consumed within the factory to manufacture cement later cleared for earthquake relief was treated as eligible for the benefit because the final product fell within the notified relief use and the intermediate product formed part of that process. The demand was therefore not sustainable, and the exemption extended to the clinker used in manufacturing the relief cement. en-us Wed, 19 Mar 2003 00:00:00 +0530 Mon, 04 Oct 2010 10:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52179 An exemption notification for goods donated or purchased for earthquake relief was construed to cover excisable goods used in the relief chain where the statutory language and relief purpose were satisfied. On that reading, clinker consumed within the factory to manufacture cement later cleared for earthquake relief was treated as eligible for the benefit because the final product fell within the notified relief use and the intermediate product formed part of that process. The demand was therefore not sustainable, and the exemption extended to the clinker used in manufacturing the relief cement. Case-Laws Central Excise Wed, 19 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52179