https://www.taxtmi.com/caselaws?id=99925 Under Notification No. 283/82-C.E., closure for computing base clearances was determined by non-production, not merely by non-clearance of goods, because the incentive scheme was directed at encouraging production during the scheme period. Intermittent clearances did not break the closure spell where the factory remained out of production. Duty paid under protest outside the relevant base and incentive periods could not be included in incentive credit without a clear linkage to clearances during those periods. On both issues, the Revenue's position was upheld and the lower appellate view was set aside. en-us Wed, 28 Nov 2001 00:00:00 +0530 Mon, 30 Jan 2012 15:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99925 Under Notification No. 283/82-C.E., closure for computing base clearances was determined by non-production, not merely by non-clearance of goods, because the incentive scheme was directed at encouraging production during the scheme period. Intermittent clearances did not break the closure spell where the factory remained out of production. Duty paid under protest outside the relevant base and incentive periods could not be included in incentive credit without a clear linkage to clearances during those periods. On both issues, the Revenue's position was upheld and the lower appellate view was set aside. Case-Laws Central Excise Wed, 28 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99925