https://www.taxtmi.com/caselaws?id=98850 Modvat credit on duty-paid PVC bottles and jars used for exempt goods was treated as admissible when duty was paid in line with an existing departmental circular permitting such payment and consequential credit. A later circular reversing that view could not defeat credit already taken before the revised trade notice reached the assessee, and the subsequent clarification indicated that past cases should not be reopened. The revised position was therefore prospective, leaving earlier credit undisturbed. en-us Tue, 29 Feb 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98850 Modvat credit on duty-paid PVC bottles and jars used for exempt goods was treated as admissible when duty was paid in line with an existing departmental circular permitting such payment and consequential credit. A later circular reversing that view could not defeat credit already taken before the revised trade notice reached the assessee, and the subsequent clarification indicated that past cases should not be reopened. The revised position was therefore prospective, leaving earlier credit undisturbed. Case-Laws Central Excise Tue, 29 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98850