https://www.taxtmi.com/caselaws?id=90744 An exemption under Rule 8(1) of the Central Excise Rules, 1944 applied to final products cleared after an amending notification where duty-paid inputs were already in stock on the date of amendment and were used in manufacture thereafter. The operative condition was that the inputs had suffered duty and the resulting products were cleared after the relevant notification; on those facts, the exemption by way of set-off was available. The relief was to be implemented as credit adjustment in the RG 23A account rather than as cash refund, consistent with the scheme of the exemption. en-us Tue, 10 Feb 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90744 An exemption under Rule 8(1) of the Central Excise Rules, 1944 applied to final products cleared after an amending notification where duty-paid inputs were already in stock on the date of amendment and were used in manufacture thereafter. The operative condition was that the inputs had suffered duty and the resulting products were cleared after the relevant notification; on those facts, the exemption by way of set-off was available. The relief was to be implemented as credit adjustment in the RG 23A account rather than as cash refund, consistent with the scheme of the exemption. Case-Laws Central Excise Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90744