Court cannot amend the exemption notification :
Court would not amend the exemption notification – Jain Engineering Co. v. CCE – 1987 (32) ELT 3 (SC) * Inarco Ltd. v. CCE 1996 (87) ELT 3 (SC).
Court cannot enlarge scope of exemption notification- If an exemption notification is found to be unlawful, High Court can strike it down. However, Court cannot expand the exemption to others. It cannot give a general remission when only restricted exemption is intended – State of MP v. Mohan Singh – (1995) 6 SCC 321 = AIR 1996 SC 2106 – quoted and followed in Jain Exports P Ltd. v. UOI 86 ELT 478 = AIR 1996 SC 2739 – same view in Inarco Ltd. v. CCE 1996 (87) ELT 3 (SC).