https://www.taxtmi.com/caselaws?id=121277 Goods cleared before the Gazette notification dated 23-2-1999 could not be treated as newsprint under Chapter 4801 because statutory recognition as a newsprint producer was effective only from that date. As the manufacturer was not yet specified in Schedule I of the Newsprint Control Order, 1962, the nil-duty treatment for newsprint was unavailable for the earlier clearances. On that basis, denial of credit, reversal demands on inputs and capital goods, and penalties for the pre-notification period were not sustainable, and consequential relief followed. en-us Wed, 21 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 10:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121277 Goods cleared before the Gazette notification dated 23-2-1999 could not be treated as newsprint under Chapter 4801 because statutory recognition as a newsprint producer was effective only from that date. As the manufacturer was not yet specified in Schedule I of the Newsprint Control Order, 1962, the nil-duty treatment for newsprint was unavailable for the earlier clearances. On that basis, denial of credit, reversal demands on inputs and capital goods, and penalties for the pre-notification period were not sustainable, and consequential relief followed. Case-Laws Central Excise Wed, 21 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121277