https://www.taxtmi.com/caselaws?id=41661 Retrospective amendment of Rules 9 and 49 by Section 51 of the Finance Act, 1982 validly redefined "removal" so that excisable goods consumed in a continuous manufacturing process are deemed removed immediately before such consumption. Parliament had plenary power to enact such retrospective legislation within constitutional limits, and no legal infirmity attached to the validation provision. As a result, the cess and excise collection framework applied to captive consumption within the factory, and jute twine and jute yarn used in manufacture could lawfully bear cess under Section 9 of the Industries (Development and Regulation) Act, 1951. The pre-amendment understanding of removal no longer governed the levy. en-us Fri, 05 Jul 1985 00:00:00 +0530 Sat, 05 Jun 2010 12:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41661 Retrospective amendment of Rules 9 and 49 by Section 51 of the Finance Act, 1982 validly redefined "removal" so that excisable goods consumed in a continuous manufacturing process are deemed removed immediately before such consumption. Parliament had plenary power to enact such retrospective legislation within constitutional limits, and no legal infirmity attached to the validation provision. As a result, the cess and excise collection framework applied to captive consumption within the factory, and jute twine and jute yarn used in manufacture could lawfully bear cess under Section 9 of the Industries (Development and Regulation) Act, 1951. The pre-amendment understanding of removal no longer governed the levy. Case-Laws Central Excise Fri, 05 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41661