https://www.taxtmi.com/caselaws?id=92276 Entitlement to concessional excise duty under the incentive scheme depended on the scope of the operative certificate covering the relevant clearance period. Certificate No. 805 covered only 1985-86 to 1989-90, and the 1992 release orders did not enlarge that certificate or create a fresh entitlement for the disputed period. As Notifications Nos. 130/83 and 131/83 operated only within the certified period, the claimed concessional rate was unavailable. The Revenue's objection was accepted, and the respondents were held not entitled to the concession for the period claimed. en-us Wed, 29 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 14:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92276 Entitlement to concessional excise duty under the incentive scheme depended on the scope of the operative certificate covering the relevant clearance period. Certificate No. 805 covered only 1985-86 to 1989-90, and the 1992 release orders did not enlarge that certificate or create a fresh entitlement for the disputed period. As Notifications Nos. 130/83 and 131/83 operated only within the certified period, the claimed concessional rate was unavailable. The Revenue's objection was accepted, and the respondents were held not entitled to the concession for the period claimed. Case-Laws Central Excise Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92276