https://www.taxtmi.com/caselaws?id=115470 Notification No. 70/94-C.E. granted a concessional duty rate for texturised polyester filament yarn lying in stock with the manufacturer on 1-3-1994 and cleared up to 30-4-1994, provided Rule 56A credit had not been taken. Its operation depended on the existence of stock on the specified date, not on the precise date of clearance within the permitted period. The contrary view that goods cleared on 3-3-1994 were outside the notification was incorrect, and the concession was available for the stock in question. en-us Fri, 03 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 18:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115470 Notification No. 70/94-C.E. granted a concessional duty rate for texturised polyester filament yarn lying in stock with the manufacturer on 1-3-1994 and cleared up to 30-4-1994, provided Rule 56A credit had not been taken. Its operation depended on the existence of stock on the specified date, not on the precise date of clearance within the permitted period. The contrary view that goods cleared on 3-3-1994 were outside the notification was incorrect, and the concession was available for the stock in question. Case-Laws Central Excise Fri, 03 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115470