Retrospective excise exemption denied where approved classification list fixed the effective date for Notification No. 175/86-C.E.

Benefit under Notification No. 175/86-C.E. could not be extended retrospectively where the approved classification list fixed 6-2-1987 as the effective date for exemption. The appellant's contention that Modvat credit had not actually been availed did not justify shifting out of the Modvat scheme to claim the notification from an earlier date. The exemption was already allowed prospectively from 6-2-1987, and the Tribunal noted only that a refund for the earlier period might be pursued on proper evidence. Relief for the prior period was therefore not available in the appeal.

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Issues: Whether the benefit of Notification No. 175/86-C.E. could be granted retrospectively for the period prior to the effective date shown in the approved classification list, notwithstanding the appellant's claim that Modvat credit had not actually been availed.

Analysis: The classification list had already been approved with 6-2-1987 as the effective date for availing the exemption. On that basis, the benefit of the notification could not be extended backwards at this stage. The possibility of seeking refund for the earlier period on proper evidence was noted, but the appeal before the Tribunal was concerned only with the permissibility of shifting out of the Modvat scheme and claiming the exemption from an earlier date. Since the exemption had already been allowed prospectively from 6-2-1987, no further relief was justified for the prior period.

Conclusion: The claim for retrospective exemption from an earlier date was rejected, and the benefit of the notification remained confined to 6-2-1987 onwards.

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