https://www.taxtmi.com/caselaws?id=73057 The Tribunal ruled in favor of the appellants, determining that their products, "Epoxy Resins," were eligible for the benefit of Notification No. 198/76 despite not being excisable during the base year under Item 15-A of the Central Excise Tariff Schedule. The Tribunal emphasized that the Notification did not require a direct product-to-product linkage but a calculation of clearances under the relevant tariff items during the base and incentive periods. As a result, the appeals were successful, and the Central Excise authorities were instructed to provide consequential relief to the appellants within four months. en-us Wed, 11 Jan 1984 00:00:00 +0530 Thu, 26 May 2011 17:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73057 The Tribunal ruled in favor of the appellants, determining that their products, "Epoxy Resins," were eligible for the benefit of Notification No. 198/76 despite not being excisable during the base year under Item 15-A of the Central Excise Tariff Schedule. The Tribunal emphasized that the Notification did not require a direct product-to-product linkage but a calculation of clearances under the relevant tariff items during the base and incentive periods. As a result, the appeals were successful, and the Central Excise authorities were instructed to provide consequential relief to the appellants within four months. Case-Laws Central Excise Wed, 11 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73057