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2005 (2) TMI 116 - SUPREME COURTEligibility to the benefit of exemption under Notification No. 123/81-C.E., dated 2nd June, 1981, as amended? Held that:- The assessee has claimed exemption in respect of table, chairs, air-conditioners etc., which cannot be said to be "goods" used in the manufacture of cotton or filament yarn. It is the case of the assessee that the words "in connection with the manufacture" are wide enough to cover every item which is allowed to be removed under CT-3 certificate. This contention of the assessee is accepted by the tribunal erroneously as it has failed to look at the words used in the conditions enumerated in the notification. As stated above, we have to read the notification in its entirety. Further, we are dealing with exemption notification which has to be read strictly so far as the eligibility is concerned. It was for the assessee to prove by evidence, and not by submitting a chart the nexus between AC Sheets and the manufacture of filament/cotton yarn. It was for the assessee to prove by evidence the participation of AC Sheets in the manufacture of filament/cotton yarn, which has not been done and, therefore, the tribunal had erred in admitting the claim of the assessee for exemption without analyzing the Notification No. 123/81 dated 2-6-1981 (as amended). Thus civil appeal filed by the department succeeds; the impugned judgment and order of the tribunal is set aside.
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