https://www.taxtmi.com/caselaws?id=42744 The court ruled in favor of the petitioners, a cigarette manufacturing company, in a case concerning the interpretation of the term "inputs" in Notification No. 201 of 1979 for excise duty set-off. The court held that the packing materials used by the company qualified as inputs under the notification, emphasizing the broad interpretation of the term to achieve the legislative intent. The authorities' sudden change in interpretation was deemed unjustified, leading to the court setting aside the demand notice and directing the authorities to grant all relevant reliefs to the company within six months. en-us Fri, 28 Jun 1985 00:00:00 +0530 Mon, 14 Jun 2010 10:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42744 The court ruled in favor of the petitioners, a cigarette manufacturing company, in a case concerning the interpretation of the term "inputs" in Notification No. 201 of 1979 for excise duty set-off. The court held that the packing materials used by the company qualified as inputs under the notification, emphasizing the broad interpretation of the term to achieve the legislative intent. The authorities' sudden change in interpretation was deemed unjustified, leading to the court setting aside the demand notice and directing the authorities to grant all relevant reliefs to the company within six months. Case-Laws Central Excise Fri, 28 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42744