https://www.taxtmi.com/caselaws?id=237264 Exemption under Notification No. 11/97-C.E. read with Notification No. 108/95-C.E. was treated as applicable to clearances made in February 1997, because Rule 57C did not deny credit or duty relief where the final product supply fell within the intended exemption scheme. The amendment was viewed as curing an anomaly rather than creating a new restriction, and the intermediate products used in manufacture were therefore not dutiable merely because the clearances occurred in the disputed month. On that construction, the duty demand on the intermediate goods was unsustainable. en-us Fri, 03 May 2013 00:00:00 +0530 Mon, 11 Nov 2013 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237264 Exemption under Notification No. 11/97-C.E. read with Notification No. 108/95-C.E. was treated as applicable to clearances made in February 1997, because Rule 57C did not deny credit or duty relief where the final product supply fell within the intended exemption scheme. The amendment was viewed as curing an anomaly rather than creating a new restriction, and the intermediate products used in manufacture were therefore not dutiable merely because the clearances occurred in the disputed month. On that construction, the duty demand on the intermediate goods was unsustainable. Case-Laws Central Excise Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237264