https://www.taxtmi.com/caselaws?id=208745 A notification granting excise exemption for raw naphtha used to flush pipelines continued to apply after repeal of the 1944 Rules because the successor transitional provisions preserved earlier notifications where they remained relevant and consistent with the new regime. The court also relied on the later rules' treatment of goods brought back to the factory as supporting the same relief. As the notification's conditions were satisfied, the assessee remained entitled to the exemption and no excise duty was payable on the naphtha used for pipeline flushing and returned for further processing. en-us Tue, 27 Jul 2010 00:00:00 +0530 Tue, 24 Jan 2012 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208745 A notification granting excise exemption for raw naphtha used to flush pipelines continued to apply after repeal of the 1944 Rules because the successor transitional provisions preserved earlier notifications where they remained relevant and consistent with the new regime. The court also relied on the later rules' treatment of goods brought back to the factory as supporting the same relief. As the notification's conditions were satisfied, the assessee remained entitled to the exemption and no excise duty was payable on the naphtha used for pipeline flushing and returned for further processing. Case-Laws Central Excise Tue, 27 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208745