Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1990 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (7) TMI 201 - CEGAT, NEW DELHIExtract: .......f an exemption, it cannot be denied its benefit by calling in aid any supposed intention of the exemption. The appellants having fulfilled the conditions clearly laid down in Notification 118/75, they are entitled to the exemption contained therein. 5. The appeals are accordingly allowed with the consequential relief of refund of duty already paid.
|