https://www.taxtmi.com/highlights?id=47036 Effective date of the notification - It is now well settled legal principle that all fiscal statutes and provisions should be treated prospective application unless the law specifically indicates otherwise - appellant could have taken credit of EC & SHEC of the inputs or capital goods received in the factory on any day after 01.03.2015 but before 30.04.2015 and utilize it for the payment of Basic Excise Duty en-us Fri, 07 Jun 2019 07:26:52 +0530 Thu, 06 Jun 2019 18:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47036 Effective date of the notification - It is now well settled legal principle that all fiscal statutes and provisions should be treated prospective application unless the law specifically indicates otherwise - appellant could have taken credit of EC & SHEC of the inputs or capital goods received in the factory on any day after 01.03.2015 but before 30.04.2015 and utilize it for the payment of Basic Excise Duty Highlights Central Excise Fri, 07 Jun 2019 07:26:52 +0530 https://www.taxtmi.com/highlights?id=47036