https://www.taxtmi.com/caselaws?id=94776 Notification No. 170/89-C.E. was treated as a clarificatory amendment that removed an omission in the earlier exemption framework for bars twisted after rolling. The earlier notifications did not expressly cover twisted bars, but the later notification incorporated that language and was applied retrospectively on the basis of the controlling precedent. As a result, the exemption was regarded as available for the disputed period and denial of the exemption was not sustainable. en-us Wed, 24 Feb 1999 00:00:00 +0530 Sat, 03 Dec 2011 16:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94776 Notification No. 170/89-C.E. was treated as a clarificatory amendment that removed an omission in the earlier exemption framework for bars twisted after rolling. The earlier notifications did not expressly cover twisted bars, but the later notification incorporated that language and was applied retrospectively on the basis of the controlling precedent. As a result, the exemption was regarded as available for the disputed period and denial of the exemption was not sustainable. Case-Laws Central Excise Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94776