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    <title>Central Excise - Retrospective effect of Board&#039;s instructions contained in F. No. 332/82/87-TRU, dated 23-11-1987 - Clarification regarding</title>
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    <description>The Board&#039;s 23-11-1987 guidelines permitting set-off of duty on MEG for PSY/RFY manufacturers without captive poly-condensation plants are clarificatory and may be given retrospective effect. The North Zone Conference held they could apply retrospectively; the Board agreed and directed that pending cases be finalised accordingly and that the clarification be communicated to field formations and trade.</description>
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      <description>The Board&#039;s 23-11-1987 guidelines permitting set-off of duty on MEG for PSY/RFY manufacturers without captive poly-condensation plants are clarificatory and may be given retrospective effect. The North Zone Conference held they could apply retrospectively; the Board agreed and directed that pending cases be finalised accordingly and that the clarification be communicated to field formations and trade.</description>
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