https://www.taxtmi.com/caselaws?id=165790 A duty concession on clearances of copper wire bars was not treated as flowing from retrospective operation of Notification No. 18/77, since retrospectivity is not presumed; instead, the benefit was available under Notification No. 198/76 at the stage of clearance of the wire bars because captive consumption of copper cathodes formed part of the incentive scheme. The base-clearance computation was also incorrect because the two units had to be classified under the proper clauses for existing and later units, captive cathodes had to be included in the cathode base-clearance calculation, and the units' base clearances had to be clubbed for the manufacturer's overall base clearance. en-us Fri, 20 Feb 1981 00:00:00 +0530 Tue, 12 Aug 2014 11:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165790 A duty concession on clearances of copper wire bars was not treated as flowing from retrospective operation of Notification No. 18/77, since retrospectivity is not presumed; instead, the benefit was available under Notification No. 198/76 at the stage of clearance of the wire bars because captive consumption of copper cathodes formed part of the incentive scheme. The base-clearance computation was also incorrect because the two units had to be classified under the proper clauses for existing and later units, captive cathodes had to be included in the cathode base-clearance calculation, and the units' base clearances had to be clubbed for the manufacturer's overall base clearance. Case-Laws Central Excise Fri, 20 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165790