https://www.taxtmi.com/caselaws?id=44683 Excise duty on spun yarn was governed by the rate in force on the date of removal, not the date of manufacture. The SC noted that the earlier exemption notifications applied only to spun yarn used in the manufacture of fabrics before 15 July 1977, while yarn cleared on or after that date fell under the later notification. On that basis, the appellant remained liable to duty under the later regime, and the refund claim succeeded only to the limited extent covered by the earlier exemption window. en-us Wed, 23 Jul 1997 00:00:00 +0530 Sat, 03 Jul 2010 11:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44683 Excise duty on spun yarn was governed by the rate in force on the date of removal, not the date of manufacture. The SC noted that the earlier exemption notifications applied only to spun yarn used in the manufacture of fabrics before 15 July 1977, while yarn cleared on or after that date fell under the later notification. On that basis, the appellant remained liable to duty under the later regime, and the refund claim succeeded only to the limited extent covered by the earlier exemption window. Case-Laws Central Excise Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44683