https://www.taxtmi.com/caselaws?id=87937 An Explanation inserted by Notification No. 118/80-C.E. to Rule 56A(2) was treated as clarificatory because it only stated that materials or component parts manufactured in the producer's own factory were also covered under the proforma credit scheme. On that basis, it was held to operate retrospectively, so proforma credit could not be denied merely because the raw petroleum coke was produced in the manufacturer's own refinery and used in making calcined petroleum coke. The issue was resolved in favour of the assessee on the retrospective reach of the Explanation. en-us Fri, 09 Jan 1998 00:00:00 +0530 Tue, 13 Sep 2011 18:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87937 An Explanation inserted by Notification No. 118/80-C.E. to Rule 56A(2) was treated as clarificatory because it only stated that materials or component parts manufactured in the producer's own factory were also covered under the proforma credit scheme. On that basis, it was held to operate retrospectively, so proforma credit could not be denied merely because the raw petroleum coke was produced in the manufacturer's own refinery and used in making calcined petroleum coke. The issue was resolved in favour of the assessee on the retrospective reach of the Explanation. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87937