https://www.taxtmi.com/caselaws?id=73006 Notification No. 36/76 was interpreted as permitting carry forward of a duty concession to later years' production where the assessee had already become entitled to the benefit but could not use it in the year of production because the required certificate was issued late. The notification was found not to require that the concession be availed only in the exact year of production, and it contained no bar against later adjustment. Since the competent sugar authority had confirmed eligibility and indicated that the additional free-sale sugar would be released from subsequent production, the assessee was allowed to retain and adjust the concession against later production. en-us Thu, 02 Jul 1987 00:00:00 +0530 Thu, 26 May 2011 15:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73006 Notification No. 36/76 was interpreted as permitting carry forward of a duty concession to later years' production where the assessee had already become entitled to the benefit but could not use it in the year of production because the required certificate was issued late. The notification was found not to require that the concession be availed only in the exact year of production, and it contained no bar against later adjustment. Since the competent sugar authority had confirmed eligibility and indicated that the additional free-sale sugar would be released from subsequent production, the assessee was allowed to retain and adjust the concession against later production. Case-Laws Central Excise Thu, 02 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73006