https://www.taxtmi.com/caselaws?id=74426 Under the unamended Notification No. 201/79-C.E., Tariff Item 68 goods used in the manufacturing process could qualify for relief even if they did not become constituent parts of the finished product, so refractories used as moulds or for filling molten metal were eligible for the pre-amendment period subject to proof of actual use. Recovery of credit wrongly availed under the scheme was treated as recovery of short levy, and the statutory limitation for such recovery applied notwithstanding the notification's silence on time limits. The amendment narrowing the exemption operated prospectively only. en-us Wed, 27 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74426 Under the unamended Notification No. 201/79-C.E., Tariff Item 68 goods used in the manufacturing process could qualify for relief even if they did not become constituent parts of the finished product, so refractories used as moulds or for filling molten metal were eligible for the pre-amendment period subject to proof of actual use. Recovery of credit wrongly availed under the scheme was treated as recovery of short levy, and the statutory limitation for such recovery applied notwithstanding the notification's silence on time limits. The amendment narrowing the exemption operated prospectively only. Case-Laws Central Excise Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74426