https://www.taxtmi.com/caselaws?id=218133 The amendment to the small scale exemption notification inserting paragraph 5(f) was treated as prospective, so captively consumed lay flat tubings could be included in aggregate value only from 3-12-1997. Under the unamended notification, exempt finished goods and their captive inputs were not to be counted together for exemption purposes. The later clarification only operated to prevent inputs from being treated as exempt under paragraph 3(c) where the finished goods were exempt under another notification. Clearances made before 3-12-1997 were therefore excluded from the aggregate value, and the post-amendment clearances remained within the first exemption slab, leaving no duty liability on the assessee. en-us Wed, 01 Feb 2012 00:00:00 +0530 Thu, 27 Sep 2012 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218133 The amendment to the small scale exemption notification inserting paragraph 5(f) was treated as prospective, so captively consumed lay flat tubings could be included in aggregate value only from 3-12-1997. Under the unamended notification, exempt finished goods and their captive inputs were not to be counted together for exemption purposes. The later clarification only operated to prevent inputs from being treated as exempt under paragraph 3(c) where the finished goods were exempt under another notification. Clearances made before 3-12-1997 were therefore excluded from the aggregate value, and the post-amendment clearances remained within the first exemption slab, leaving no duty liability on the assessee. Case-Laws Central Excise Wed, 01 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218133