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2005 (2) TMI 117 - SC - Central ExciseSteel Plant - Exemption - whether the Respondents (herein) are entitled to the benefit of Notification No. 30/97-C.E., dated 1st August, 1997 - Tribunal allowed benefit - Held that:- The Notification has to be interpreted on its wording. No words, not used in the Notification, can be added. To accept submission of Appellants one would have to read into the Notification words to the effect that 100% of the manufacture or production of ingots or billets or rolled products must be from products manufactured or produced within the same premises. No such words appear in the Notification. If the intention was to restrict benefit to only those plants in which the entire production, from iron ore stage to ingots, was to be in the same premises the Notification would have so specified. The Notification does not even provide that if any item is purchased from outside then the benefit would be lost. In the absence of any such restrictions it must be held that the Notification merely requires that all the four conditions be fulfilled. If all four conditions are fulfilled, their benefit cannot be denied on the ground that certain percentage of production is from material purchased from outside. As in this case all four conditions are fulfilled, in our view, the Tribunal was right in holding that the benefit of the Notification was available - Decided against Revenue.
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