M/S Rajasthan Spinning And Weaving ... vs Collector Of Central Excise Jaipur ... on 9 May, 1995
5.?On the other hand Revenue contends that in the present case, the goods are not consumed within the factory of production and they are cleared to another unit and therefore the condition of notification is not fulfilled. Revenue relied on the decision of the Apex Court in the case of Rajasthan Spinning and Weaving Mills Ltd. v. Commissioner of Central Excise, Jaipur - 1995 (77) E.L.T. 474 (S.C.) wherein it was held that notification should be construed strictly and there should be no liberal construction to enlarge the terms and scope of notification. Serial No. 237 of the relevant Notification 6/2002, dated 1-3-2002 reads as follows: