https://www.taxtmi.com/caselaws?id=113781 Notification No. 118/80-C.E. inserting an Explanation to Rule 56A was treated as clarificatory and therefore retrospective because it did not alter the substantive proforma credit scheme, but only affirmed the existing practice of allowing credit on materials or component parts manufactured in the same factory. The Tribunal also noted the departmental Trade Notice stating that the notification had retrospective effect and treated that position as binding on the Revenue. On that basis, the Revenue's reference application failed. en-us Mon, 15 Dec 2003 00:00:00 +0530 Tue, 08 May 2012 13:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113781 Notification No. 118/80-C.E. inserting an Explanation to Rule 56A was treated as clarificatory and therefore retrospective because it did not alter the substantive proforma credit scheme, but only affirmed the existing practice of allowing credit on materials or component parts manufactured in the same factory. The Tribunal also noted the departmental Trade Notice stating that the notification had retrospective effect and treated that position as binding on the Revenue. On that basis, the Revenue's reference application failed. Case-Laws Central Excise Mon, 15 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113781