https://www.taxtmi.com/caselaws?id=78733 A temporary change in exemption wording did not alter the assessee's status for the intervening year where the surrounding notification scheme showed a consistent policy. The Tribunal noted that earlier and later notifications treated composite mill eligibility consistently, and the interim omission of the spinning-of-yarn requirement was not enough to deny the benefit for 2000-01. On that basis, the assessee was not regarded as a composite mill during the disputed period, and the credit demand was not sustainable. en-us Tue, 02 Mar 2010 00:00:00 +0530 Mon, 13 Dec 2010 16:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78733 A temporary change in exemption wording did not alter the assessee's status for the intervening year where the surrounding notification scheme showed a consistent policy. The Tribunal noted that earlier and later notifications treated composite mill eligibility consistently, and the interim omission of the spinning-of-yarn requirement was not enough to deny the benefit for 2000-01. On that basis, the assessee was not regarded as a composite mill during the disputed period, and the credit demand was not sustainable. Case-Laws Central Excise Tue, 02 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78733