https://www.taxtmi.com/caselaws?id=88323 Modvat credit was denied on detergent cake because it was not an input used in manufacturing detergent powder, and the claim to treat it as an accessory was outside the scope of the dispute. A later notification extending credit to accessories did not apply to the earlier period, as amendments operate prospectively unless express retrospective effect is provided. The denial of credit was therefore sustained, with the demand only partly reduced to reflect allowance from 29-6-1995. en-us Mon, 02 Feb 1998 00:00:00 +0530 Fri, 16 Sep 2011 18:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88323 Modvat credit was denied on detergent cake because it was not an input used in manufacturing detergent powder, and the claim to treat it as an accessory was outside the scope of the dispute. A later notification extending credit to accessories did not apply to the earlier period, as amendments operate prospectively unless express retrospective effect is provided. The denial of credit was therefore sustained, with the demand only partly reduced to reflect allowance from 29-6-1995. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88323