https://www.taxtmi.com/caselaws?id=95048 Captively consumed parts used in the manufacture of looms cleared to 100% export-oriented units were not eligible for exemption under Notification No. 217/86-C.E. for the relevant period because the notification applied only where the final products were chargeable to duty. The later amendment by Notification No. 33/92-C.E. extended the benefit to clearances to free trade zones and 100% export-oriented units only from 01-03-1992, and it could not be applied retrospectively. The valuation aspect was not pursued, as no grievance was raised against that part of the appellate order. en-us Thu, 02 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 15:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95048 Captively consumed parts used in the manufacture of looms cleared to 100% export-oriented units were not eligible for exemption under Notification No. 217/86-C.E. for the relevant period because the notification applied only where the final products were chargeable to duty. The later amendment by Notification No. 33/92-C.E. extended the benefit to clearances to free trade zones and 100% export-oriented units only from 01-03-1992, and it could not be applied retrospectively. The valuation aspect was not pursued, as no grievance was raised against that part of the appellate order. Case-Laws Central Excise Thu, 02 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95048