https://www.taxtmi.com/caselaws?id=243304 An amendment inserting clause (f) into the explanation to the small-scale exemption notification was treated as a substantive change in the computation of aggregate clearances, not a mere clarification, and therefore applied prospectively only. For the relevant period, clearances of specified inputs used within the factory for manufacture of exempt or nil-rated final products continued to fall within the exclusion under the original notification, because the later restrictive amendment could not be read back into the earlier scheme. On that basis, the assessee's position prevailed and the later amendment did not govern the period in dispute. en-us Fri, 20 Dec 2013 00:00:00 +0530 Thu, 04 Sep 2014 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243304 An amendment inserting clause (f) into the explanation to the small-scale exemption notification was treated as a substantive change in the computation of aggregate clearances, not a mere clarification, and therefore applied prospectively only. For the relevant period, clearances of specified inputs used within the factory for manufacture of exempt or nil-rated final products continued to fall within the exclusion under the original notification, because the later restrictive amendment could not be read back into the earlier scheme. On that basis, the assessee's position prevailed and the later amendment did not govern the period in dispute. Case-Laws Central Excise Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243304