https://www.taxtmi.com/caselaws?id=89329 An amendment to Notification No. 217/86, excluding inputs used in final products cleared at nil duty, was treated as clarificatory and therefore retrospective. On that basis, the amended exclusion did not defeat exemption for the disputed period covered by the show cause notices, and the denial of benefit was found unsustainable. The assessee was consequently regarded as entitled to the notification benefit for that period. en-us Thu, 23 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89329 An amendment to Notification No. 217/86, excluding inputs used in final products cleared at nil duty, was treated as clarificatory and therefore retrospective. On that basis, the amended exclusion did not defeat exemption for the disputed period covered by the show cause notices, and the denial of benefit was found unsustainable. The assessee was consequently regarded as entitled to the notification benefit for that period. Case-Laws Central Excise Thu, 23 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89329