https://www.taxtmi.com/caselaws?id=83904 Benefit under Notification No. 175/86-C.E. could not be extended retrospectively where the approved classification list fixed 6-2-1987 as the effective date for exemption. The appellant's contention that Modvat credit had not actually been availed did not justify shifting out of the Modvat scheme to claim the notification from an earlier date. The exemption was already allowed prospectively from 6-2-1987, and the Tribunal noted only that a refund for the earlier period might be pursued on proper evidence. Relief for the prior period was therefore not available in the appeal. en-us Thu, 12 Jan 1995 00:00:00 +0530 Mon, 18 Jul 2011 15:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83904 Benefit under Notification No. 175/86-C.E. could not be extended retrospectively where the approved classification list fixed 6-2-1987 as the effective date for exemption. The appellant's contention that Modvat credit had not actually been availed did not justify shifting out of the Modvat scheme to claim the notification from an earlier date. The exemption was already allowed prospectively from 6-2-1987, and the Tribunal noted only that a refund for the earlier period might be pursued on proper evidence. Relief for the prior period was therefore not available in the appeal. Case-Laws Central Excise Thu, 12 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83904