https://www.taxtmi.com/caselaws?id=42100 Entitlement to excise rebate under the notification depended on whether the factory had worked during the base period, not on production having occurred in the identical corresponding months of the preceding year. Nil production in May-June 1972 did not, by itself, defeat the assessee's claim where the base-period condition was satisfied. The contrary demand was therefore unsustainable, and the rebate was held admissible. en-us Thu, 08 Jan 1987 00:00:00 +0530 Wed, 09 Jun 2010 11:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42100 Entitlement to excise rebate under the notification depended on whether the factory had worked during the base period, not on production having occurred in the identical corresponding months of the preceding year. Nil production in May-June 1972 did not, by itself, defeat the assessee's claim where the base-period condition was satisfied. The contrary demand was therefore unsustainable, and the rebate was held admissible. Case-Laws Central Excise Thu, 08 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42100