https://www.taxtmi.com/caselaws?id=82176 An exemption under Notification No. 201/79 was available only where the inputs used in manufacture fell under Item 68 at the time of use, and the appendix credit procedure was merely procedural. Although the inputs had been received and credit taken when they were still classifiable under Item 68, they were used after reclassification out of Item 68. That change meant the substantive condition for set-off was not met, so prior receipt and prior credit could not preserve the exemption. The set-off of duty was therefore not admissible and the exemption claim failed. en-us Tue, 27 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 14:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82176 An exemption under Notification No. 201/79 was available only where the inputs used in manufacture fell under Item 68 at the time of use, and the appendix credit procedure was merely procedural. Although the inputs had been received and credit taken when they were still classifiable under Item 68, they were used after reclassification out of Item 68. That change meant the substantive condition for set-off was not met, so prior receipt and prior credit could not preserve the exemption. The set-off of duty was therefore not admissible and the exemption claim failed. Case-Laws Central Excise Tue, 27 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82176