https://www.taxtmi.com/caselaws?id=53612 Brass sheets manufactured from old, condemned and damaged brass vessels and market scrap were treated as covered by the exemption under Notification No. 5/98-C.E. The Tribunal compared that notification with the similarly worded Notification No. 3/2001-CE and applied the earlier view that goods made from such scrap fall within the exemption when the notification's plain language so permits. It also reiterated that exemption notifications must be construed strictly according to their wording. On that basis, the brass sheets were held exempt and the Revenue's appeals were rejected. en-us Wed, 01 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53612 Brass sheets manufactured from old, condemned and damaged brass vessels and market scrap were treated as covered by the exemption under Notification No. 5/98-C.E. The Tribunal compared that notification with the similarly worded Notification No. 3/2001-CE and applied the earlier view that goods made from such scrap fall within the exemption when the notification's plain language so permits. It also reiterated that exemption notifications must be construed strictly according to their wording. On that basis, the brass sheets were held exempt and the Revenue's appeals were rejected. Case-Laws Central Excise Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53612