2004 (12) TMI 177

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..... 3/03-C.E., dated 22-9-2003 wherein the Commissioner has held that the assessee is a manufacturer of Brass Sheets falling under Chapter sub-heading 7409.20 of the Schedule to the CET Act, 1985 and the same is exempted from duty in terms of Sl. No. 207 of Notification No. 5/98-C.E., dated 2-6-1998. The findings recorded by him at Para 7 is reproduced herein below : "7. I find much force in the con .....

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..... the manufacture of utensils or handicrafts. The ratio of the CEGAT decision is applicable in the present appeal before me. For construing or interpreting the scope of exemption notification, one must go strictly by the wordings used in the exemption notification. The benefit intended for the assessee should be extended to him and it should not be interpreted in a manner which will defeat the very .....

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