https://www.taxtmi.com/caselaws?id=167272 An exemption under Notification No. 209/76-C.E. applied to vegetable products cleared during the six-month cycle beginning 1 January 1978, and the benefit could not be denied merely because the notification was rescinded on 28 January 1978. The operative wording did not require computation only at the end of a full cycle, so clearances made during a part of the cycle remained covered while the notification was in force. Entitlement nevertheless depended on proof of the prescribed percentage of indigenous cotton seed oil used in manufacture, and the matter was remanded for that factual determination; if the proportion was satisfied, the concession was to be granted. en-us Mon, 11 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 13:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167272 An exemption under Notification No. 209/76-C.E. applied to vegetable products cleared during the six-month cycle beginning 1 January 1978, and the benefit could not be denied merely because the notification was rescinded on 28 January 1978. The operative wording did not require computation only at the end of a full cycle, so clearances made during a part of the cycle remained covered while the notification was in force. Entitlement nevertheless depended on proof of the prescribed percentage of indigenous cotton seed oil used in manufacture, and the matter was remanded for that factual determination; if the proportion was satisfied, the concession was to be granted. Case-Laws Central Excise Mon, 11 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167272