https://www.taxtmi.com/caselaws?id=154784 Deemed credit under Notification No. 6/2002-C.E. (N.T.) was held unavailable where final products were cleared after the notification had expired, even though inputs and stock were in existence before expiry. The operative benefit was tied to the time of clearance, so the manufacturer could not claim credit merely because the goods were received or held before 31.03.2003. The merits finding was set aside. On limitation, the plea had been raised but not examined, and the matter was remanded for a fresh decision on that issue after hearing both sides. en-us Tue, 27 Apr 2010 00:00:00 +0530 Tue, 27 Aug 2013 14:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154784 Deemed credit under Notification No. 6/2002-C.E. (N.T.) was held unavailable where final products were cleared after the notification had expired, even though inputs and stock were in existence before expiry. The operative benefit was tied to the time of clearance, so the manufacturer could not claim credit merely because the goods were received or held before 31.03.2003. The merits finding was set aside. On limitation, the plea had been raised but not examined, and the matter was remanded for a fresh decision on that issue after hearing both sides. Case-Laws Central Excise Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154784