Case Law Details
Goods manufactured by EOU out of raw materials supplied another EOU and subsequently cleared to DTA – Eligible for benefit of Notification No. 8/97-CE – SC
There is no ambiguity, whatsoever, in the Notification issued by the Central Government. The Notification speaks of finished goods produced or manufactured by a 100% EOU and if it is sold in a DTA, the said EOU can take the benefit of the Notification No.8/97-CE. An exemption notification has to be interpreted in the light of the words employed by it and not on any other basis:
A provision especially a fiscal statute providing for an exemption, concession or exception has to be construed strictly. An exemption notification has to be interpreted in the light of the words employed by it and not on any other basis. A person who claims exemption or concession must establish clearly that he is covered by the provision(s) concerned and, in case of doubt or ambiguity, the benefit of it must go to the State. The notification requires to be interpreted in the light of the words employed by it and not on any other basis. There cannot be any addition or subtraction from the notification for the reason the exemption notification requires to be strictly construed by the Courts. The wordings of the exemption notification have to be given its natural meaning, when the wordings are simple, clear and unambiguous.
SUPREME COURT OF INDIA
Commissioner of Central Excise, Surat- I Please become a Premium member. If you are already a Premium member, login here to access the full content.
