One of the main reasons you can't always substitute evaporated milk for condensed milk is the sugar content. Condensed milk has a significant amount of added sugar, which affects the overall flavor and texture of a dish. If you're looking for a sweet treat, using evaporated milk just won't cut it.
However, if you're in a pinch and don't have condensed milk on hand, you can make a rough substitute by mixing evaporated milk with sugar or honey. Keep in mind that this substitute won't be an exact replica, but it can help in a pinch. Just be aware that the flavor and texture might be slightly off.