https://www.taxtmi.com/caselaws?id=80085 Goods manufactured during a period of full excise exemption under Rule 8(1) of the Central Excise Rules, 1944 were held not to attract duty merely because they were cleared after the exemption had been withdrawn. The applicable exemption position at the time of manufacture governed the tax consequence, and the later withdrawal of exemption at the clearance stage did not create duty liability on identical facts. On that basis, the demand could not be sustained and the refund claim was admissible. en-us Wed, 20 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 16:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80085 Goods manufactured during a period of full excise exemption under Rule 8(1) of the Central Excise Rules, 1944 were held not to attract duty merely because they were cleared after the exemption had been withdrawn. The applicable exemption position at the time of manufacture governed the tax consequence, and the later withdrawal of exemption at the clearance stage did not create duty liability on identical facts. On that basis, the demand could not be sustained and the refund claim was admissible. Case-Laws Central Excise Wed, 20 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80085