https://www.taxtmi.com/caselaws?id=73901 A fiscal notification cannot be treated as retrospective in the absence of express language or necessary implication, so Notification No. 102/81 did not extend the set-off benefit under Notification No. 201/79 to periods before 11.4.1981. The Tribunal also held that proforma credit on duty-paid inputs was not admissible under Notification No. 201/79 merely because those inputs were used in relation to waste, by-products or non-excisable products; the scheme of that notification could not be expanded by importing reasoning from Rule 56-A or a different judicial context. The Revenue's challenge succeeded and the relief granted below was set aside. en-us Thu, 18 Aug 1988 00:00:00 +0530 Sat, 04 Jun 2011 12:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73901 A fiscal notification cannot be treated as retrospective in the absence of express language or necessary implication, so Notification No. 102/81 did not extend the set-off benefit under Notification No. 201/79 to periods before 11.4.1981. The Tribunal also held that proforma credit on duty-paid inputs was not admissible under Notification No. 201/79 merely because those inputs were used in relation to waste, by-products or non-excisable products; the scheme of that notification could not be expanded by importing reasoning from Rule 56-A or a different judicial context. The Revenue's challenge succeeded and the relief granted below was set aside. Case-Laws Central Excise Thu, 18 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73901